Legal Opinion
United States Rubber Co. v. Query
District Court, E.D. South Carolina
Decided April 9, 1937PublishedCited by 5 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a suit by the United States Rubber Company, a New Jersey corporation having its 'principal office in New York City, against Walter G. Query and other members of the South Carolina Tax Commission and E. P. Miller, State Treasurer of South Carolina, to enjoin them from collecting or attempting to collect from plaintiff an assessment of corporation franchise taxes for the years 1935 and 1936, amounting with penalties to $23,142.-97. Plaintiff resists payment of the taxes assessed on the ground that it is not doing business in the state of South Carolina and also on…
2Cases cited27 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
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3Cited by5 opinions
- Nagl v. Northam Warren Corp.District Court, D. Nebraska · 1948
- Moorhead v. Curtis Pub. Co.District Court, W.D. Kentucky · 1942
- State v. City Stores CompanySupreme Court of Alabama · 1965
- Beneficial Loan Society v. State Tax CommissionOregon Supreme Court · 1939
- Emerald Oil Co. v. State Tax CommissionUtah Supreme Court · 1954