General Ribbon Mills, Inc. v. Higgins

LEIBELL, District Judge.

The defendant, Collector of Internal Revenue, moves for summary judgment, Rule 56(b), Federal Rules Civil Procedure, 28 U.S.C.A. following section 723c, upon the complaint and answer and an agreed statement of facts to which are attached four exhibits. Plaintiff has made a cross motion for summary judgment under subdivision (a) of the rule.

Plaintiff corporation was assessed $1,-868.90 as a capital stock tax, on the ground that it was “carrying on or doing business” for part of the year ending June 30, 1937. Section 105 of the Revenue Act of 1935, as amended by Section…