United States v. McHatton
District Court, D. Montana
At Law. Action by the United States against John J. McHatton and others. On demurrer of defendants.
1Opinion of the Court
BOURQUIN, District Judge.
The complaint alleges that a Montana corporation sold all its property, distributed the proceeds to stockholders, including defendants, thereby became dissolved, reported its net income for 1916, and paid the federal excise tax of 1 per cent., thereon, all prior to the act of Congress of September 8, 1916 (Comp. Stats. § 6336j et seq.), imposing a tax of 2 per cent, upon the net income for that year of all corporations. It alleges the additional 1 per cent, has been demanded and is unpaid, and seeks judgment for that amount. A general demurrer only is interposed.…
2Cases cited3 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Brady v. AndersonCourt of Appeals for the Second Circuit · 1917
- United States v. General Inspection & Loading Co.District Court, D. New Jersey · 1911
3Cited by28 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
- L. S. Ayers & Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Hutton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
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