Legal Opinion
United States v. Hercules Mining Co.
Court of Appeals for the Ninth Circuit
Decided April 28, 1941No. 9676PublishedCited by 7 opinions
1Opinion of the Court
HEALY, Circuit Judge.
The appeal presents the question whether, during the tax years ending June 30, 1934, and June 30, 1935, appellee was carrying on or doing business within the terms of § 701(a) of the Revenue Act of 1934,1 48 Stat. 680, 769, 26 U.S.C.A. Int.Rev. Acts, page 787, and was thus subject to capital stock taxes for those years. Upon the denial of its claim of exemption appel-lee paid the taxes and brought this suit for refund.
Appellee was incorporated under the laws of Delaware in 1923 for the purpose of engaging in the business of mining and was thereafter licensed as a foreign…
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 by7 opinions
- United States v. GallagherCourt of Appeals for the Ninth Circuit · 1945
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Section Seven Corp. v. AnglimCourt of Appeals for the Ninth Circuit · 1943
- Lamar Hotel Corp. v. FlyCourt of Appeals for the Fifth Circuit · 1943
- Lumbermen's Mutual Casualty Insurance Company v. Wayne RandleCourt of Appeals for the Fifth Circuit · 1967
2 more not listed; retrieve them via the Exa API.