Legal Opinion

National Paper & Type Co. v. Bowers

Supreme Court of the United States

Decided December 15, 1924No. 320PublishedCited by 17 opinions

1Opinion of the CourtJustice McKenna

The case, displayed by the amended complaint, omitting verbal circumlocutions, is as follows: Plaintiff (plaintiff in error here) is, and was at all of the times mentioned, a corporation organized and existing under the laws of New Jersey. It is engaged in New York in the business of exporting, which is defined to be the purchase of personal property within the United States and the sale thereof without the United States, and has under the Revenue Act of 1921 been required to pay an income tax on its net income, part of which is derived from such foreign business.

At the same time and times,…

2Cases cited3 opinions

  1. Truax v. CorriganSupreme Court of the United States · 1921
  2. William E. Peck & Co. v. LoweSupreme Court of the United States · 1918
  3. National Paper & Type Co. v. EdwardsDistrict Court, S.D. New York · 1923

3Cited by17 opinions

  1. Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
  2. Matson Nav. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1936
  3. Maryland Savings-Share Insurance Corp. v. United StatesDistrict Court, D. Maryland · 1970
  4. Mississippi State Tax Commission v. Flora Drug Co.Mississippi Supreme Court · 1933
  5. Macallen Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1928

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