Berliner Handels-Gesellschaft v. United States

WHALEY, Chief Justice.

Plaintiff brings this action to recover excise taxes levied on this foreign corporation by the Commissioner of Internal Revenue on the income of plaintiff derived from engaging in business in the United States dur,-ing the years 1909, 1910, 1911, 1912, and the first two months of 1913, under Section 38 of the Tariff Act of 1909, which reads as follows:

“That every corporation, joint stock company or association, organized for profit and having a capital stock represented by shares, and 'every insurance company, now or hereafter organized under the laws of the United…