Von Baumbach v. Sargent Land Co.
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. The case is stated in the opinion. The respondents were “doing business” within the meaning of the Corporation Tax Act.
Read the full summary
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. The case is stated in the opinion. The respondents were “doing business” within the meaning of the Corporation Tax Act. The cases fall within Mitchell v. Clark Iron Co., 220 U. S. 107, 170; not within United States v. Emery, Bird, Thayer Realty Co., 237 U. S. 28. In the cases at bar the. companies were incorporated ■ for the very purpose of getting, in the operation and management of mining leases, the advantage of a legal person over minors and undivided interests. The corporations supplied the main capital— the land. The…
1Opinion of the CourtJustice Day
These three cases were argued and submitted together and involve practically the same facts. Suits were brought by the corporations named in the United States District Court for the District of Minnesota against the Collector of Internal Revenue, to recover certain taxes, paid under protest, assessed under the Corporation Tax Law of 1909, 36 Stat. 11, 112, for the years 1909, 1910 and 1911. The judgments in the District Court were for the respondents (207 Fed. Rep. 423), which judgments were affirmed in the Circuit Court of Appeals. 219 Fed. Rep. 31.
In 1890, John S. Pillsbury, George A.…
2Cases cited12 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Kuhn v. Fairmont Coal Co.Supreme Court of the United States · 1910
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- 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
7 more not listed; retrieve them via the Exa API.
3Cited by299 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. LudeySupreme Court of the United States · 1927
- Anderson v. HelveringSupreme Court of the United States · 1940
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
294 more not listed; retrieve them via the Exa API.