Legal Opinion
Mountain View Sanitarium Co. v. Huntley
District Court, D. Oregon
Decided November 14, 1927No. 9990PublishedCited by 5 opinions
1Opinion of the Court
BEAN, District Judge.
The only question in this case is whether the plaintiff is entitled to be classified for the purpose of taxation as a personal service corporation within the meaning of section 200 of the Revenue Act of 1918 (40 Stat. 1057 [Comp. St. § 6336%a]), which provides: “The term ‘personal service corporation’ means a corporation whose income is to, be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation and in which capital (whether invested or borrowed) is not a…
2Cases cited1 opinion
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
3Cited by5 opinions
- Atlantic Coast Distributors v. Com'r of Internal RevenueCourt of Appeals for the Fourth Circuit · 1929
- Edward P. Allison Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1933
- Strayer's Business College, Inc. v. CommissionerCourt of Appeals for the Fourth Circuit · 1929
- Hurst, Anthony & Watkins, Inc. v. HeinerDistrict Court, W.D. Pennsylvania · 1928
- Alexander, Conover & Martin, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1930