Legal Opinion

Goldfield Consolidated Mines Co. v. Scott

Supreme Court of the United States

Decided May 20, 1918No. 334PublishedCited by 21 opinions

CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT. The case is stated in the opinion.

1Opinion of the CourtJustice Day

This case is here upon certificate from the United States Circuit Court of Appeals for the Ninth Circuit, from which it appears that the Goldfield Consolidated Mines Company brought an action against Scott, United States Collector of Internal Revenue, Fourth California District, to recover certain taxes levied for the years 1909 and 1910 under the Corporation Tax Act of 1909. The District Court sustained a demurrer to the complaint, and entered judgment against the present plaintiff in error.

In the certificate the Circuit Court of Appeals sets out the allegations of the complaint as to the…

2Cases cited3 opinions

  1. Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
  2. Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
  3. Stanton v. Baltic Mining Co.Supreme Court of the United States · 1916

3Cited by21 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. Columbus Gas & Fuel Co. v. Public Util. Comm'n of OhioSupreme Court of the United States · 1934
  3. Lloyd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
  4. London-Butte Gold M. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1940
  5. New Creek Co. v. LedererCourt of Appeals for the Third Circuit · 1924

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