Legal Opinion
Harmar Coal Co. v. Heiner
Court of Appeals for the Third Circuit
Decided September 23, 1929No. 3968-3972PublishedCited by 23 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
The plaintiff corporations, after payments under pro-' test, brought this group of cases to recover excise taxes for the years 1921, 1922 and 1923 levied under section 1000 of the Revenue Acts of 1918 (40 Stat. 1057, 1126) and 1921 (42 Stat. 227, 294) with respect to “carrying on or doing business.” The plaintiffs, claiming exemption from the capital stock tax because, as they maintain, they were not doing business during the tax periods within the meaning of the acts, waived trial by jury and, the defendants assenting, tried their eases to the court, which entered…
2Cases cited12 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
7 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Magruder v. Washington, Baltimore & Annapolis Realty Corp.Supreme Court of the United States · 1942
- Lucas v. Extension Oil Co.Court of Appeals for the Fifth Circuit · 1931
- United States v. Peabody Co.Court of Appeals for the Sixth Circuit · 1939
- New Haven Securities Co. v. BitgoodCourt of Appeals for the Second Circuit · 1937
- Page v. M. Rich & Bros.Court of Appeals for the Fifth Circuit · 1938
18 more not listed; retrieve them via the Exa API.