Federal Coke Corp. v. Driscoll

SCHOONMAKER, District Judge.

This is an action to recover a capital-stock excise tax imposed upon and paid by Sharon Coke Company for the year from June 1, 1935, to June 30, 1936, by virtue of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 1733, Sec. 401, Tit. 26 U.S.C.A. § 1358a.

The sole question involved is whether or not the Sharon Coke Company was carrying on or doing business during the taxing period. By our findings of fact and conclusions of law, filed herewith, we have found that that company was doing business and therefore liable for the tax. These facts may be briefly summarized as…