Legal Opinion
Barker Bros. v. Rogan
Court of Appeals for the Ninth Circuit
Decided March 31, 1942No. 9962PublishedCited by 3 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This is an appeal from a judgment against appellant corporation for a capital stock tax for the taxable year ending June 30, 1936. Appellant claims that it was not liable since it was not carrying on or doing any business for any part of that tax year and hence was not liable for the tax imposed by section 105 (a) of the Revenue Act of 1935, as amended, 26 U.S.C.A. Int.Rev. Acts, page 796.
The question here is whether certain acts of appellant in aid of a wholly owned subsidiary corporation, with respect to securing for the subsidiary a lease of a store building in which…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- United States v. PyneSupreme Court of the United States · 1941
- City Bank Farmers Trust Co. v. HelveringSupreme Court of the United States · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Southern Pacific Co. v. McColganCalifornia Court of Appeal · 1945
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Baldwin Co. v. BerlinerDistrict Court, N.D. California · 1946