United States v. Nipissing Mines Co.
Court of Appeals for the Second Circuit
In Error to tlie District Court of the United States for the Southern District of New York. Action by the United States against the Nipissing Mines Company to recover a corporation tax. Judgment (202 Eed. '803) dismissing the complaint on the merits and awarding the defendant an affirmative judgment upon a counter claim in an action brought to recover a tax assessed under the Corporation Tax Raw (Act Aug. 5, 1909, c. 6, 36 Stat. 112-117 [U. S. Comp.
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In Error to tlie District Court of the United States for the Southern District of New York. Action by the United States against the Nipissing Mines Company to recover a corporation tax. Judgment (202 Eed. '803) dismissing the complaint on the merits and awarding the defendant an affirmative judgment upon a counter claim in an action brought to recover a tax assessed under the Corporation Tax Raw (Act Aug. 5, 1909, c. 6, 36 Stat. 112-117 [U. S. Comp. St. Supp. 1911, pp.-946-951]) the particularly relevant provision of which follows: “That every corporation, joint stock company or association,…
1Opinion of the CourtNoyes, Circuit Judge
(after stating the facts as above). [1] The primary question in this case is whether the defendant corporation is “carrying on or doing business” within the meaning of the Corporation Tax Raw. If it is not, it is not subject to the tax. In that case it is quite immaterial how its income should be determined. The judgment dismissing the complaint would be correct although the ground would be different.
In our opinion the very recent decision of the Supreme Court in McCoach v. Minehill, etc., R. Co., 228 U. S. 295, 33 Sup. Ct. 419, 57 L. Ed. - (decided April 7, 1913), is decisive of this case.…
2Cases cited2 opinions
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- United States v. EckfordSupreme Court of the United States · 1868
3Cited by56 opinions
- United States v. ShawSupreme Court of the United States · 1940
- United States v. John & Patricia FormaCourt of Appeals for the Second Circuit · 1994
- United States v. SilvertonCourt of Appeals for the First Circuit · 1952
- United States v. Lockheed L-188 Aircraft, Registration No. N12vg, in Rem, and International Air Leases, Inc., Claimant-AppellantCourt of Appeals for the Ninth Circuit · 1979
- United States v. Brett Allen BurseyCourt of Appeals for the Fifth Circuit · 1975
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