Legal Opinion
Magruder v. Washington, Baltimore & Annapolis Realty Corp.
Supreme Court of the United States
Decided April 13, 1942No. 601PublishedCited by 45 opinions
1Opinion of the CourtJustice Murphy
This is a suit for refund of capital stock taxes paid by respondent for the years ending June 30, 1936, through 1939. We are asked to determine whether respondent was “carrying on or doing business” within the meaning of § 105 (a) of the Revenue Act of 1935, c. 829,49 Stat. 1017, and subsequent acts, which provide:
“For each year ending June 30, beginning with the year ending June 30,1936, there is hereby imposed upon every domestic corporation with respect to carrying on or doing business for any part of such year an excise tax of $1.40 for each $1,000 of the adjusted declared value of its…
2Cases cited15 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
- Textile Mills Securities Corp. v. CommissionerSupreme Court of the United States · 1941
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
10 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Freeman v. SeligsonCourt of Appeals for the D.C. Circuit · 1968
- United States v. Paul W. Sampsell, Trustee in Bankruptcy of F. P. Newport Corporation, Ltd., BankruptCourt of Appeals for the Ninth Circuit · 1959
- Mayo Foundation for Medical Education & Research v. United StatesCourt of Appeals for the Eighth Circuit · 2009
- United States v. MetcalfCourt of Appeals for the Ninth Circuit · 1942
- British Caledonian Airways, Ltd. v. Civil Aeronautics BoardCourt of Appeals for the D.C. Circuit · 1978
40 more not listed; retrieve them via the Exa API.