Legal Opinion

Doyle v. Mitchell Brothers Co.

Supreme Court of the United States

Decided May 20, 1918No. 492PublishedCited by 535 opinions

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT. The case is stated in the opinion.

1Opinion of the CourtJustice Pitney

This was an action to recover from the Collector additional taxes assessed against the respondent under the Corporation Excise Tax Act of August 5, 1909, c. 6, 36 Stat. 11, 112, § 38, and paid under protest. The District Court gave judgment for the plaintiff, which was affirmed by the Circuit Court of Appeals (225 Fed. Rep. 437; 235 Fed. Rep. 686), and the case comes here on certiorari.

It was submitted at the same time with several other cases decided this day, arising under the same act.

The facts are as follows: Plaintiff is a lumber manufacturing corporation which operates its own mills,…

2Cases cited6 opinions

  1. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  2. Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
  3. Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
  4. McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
  5. United States v. WhitridgeSupreme Court of the United States · 1913

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3Cited by535 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
  4. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  5. Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932

530 more not listed; retrieve them via the Exa API.

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