Legal Opinion
Nicholas v. Colorado Fuel & Iron Corp.
Court of Appeals for the Tenth Circuit
Decided June 18, 1940No. 2034PublishedCited by 3 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
The question presented for consideration is whether the Colorado Fuel and Iron Corporation was carrying on business during 1935 within the meaning of the Revenue Act of 1935, Ch. 829, 49 Stat. 1014, as amended by the Revenue Act of 1936, Ch. 690, 49 Stat. 1648, so as to become liable for the payment of the excise taxes provided therein.
Section 105(a) of the Revenue Act of 1935, Ch. 829, 49 Stat. 1014, 26 U.S.C.A. Int. *859Rev.Acts, page 796, provides: “(a) For each year ending June 30, beginning with the year ending June 30, 1936, there is hereby imposed upon every domestic…
2Cases cited3 opinions
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- United States v. Three Forks Coal Co.Court of Appeals for the Third Circuit · 1926
- Del Norte Co. v. WilkinsonDistrict Court, E.D. Wisconsin · 1928
3Cited by3 opinions
- General Ribbon Mills, Inc. v. HigginsCourt of Appeals for the Second Circuit · 1940
- Cargill, Inc. v. United StatesDistrict Court, D. Delaware · 1942
- Celanese Lanese Corp. v. HigginsDistrict Court, S.D. New York · 1949