Stratton's Independence, Ltd. v. Howbert
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. The facts, which, involve the construction of the Corporation Tax Act of August 5,1909, c. 6, 36'Stat. 11,112, and its application to mining corporations are stated in the opinion. Mining corporations are not included in general classi- ■ fications of corporations, as such classifications are used in legislation.
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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. The facts, which, involve the construction of the Corporation Tax Act of August 5,1909, c. 6, 36'Stat. 11,112, and its application to mining corporations are stated in the opinion. Mining corporations are not included in general classi- ■ fications of corporations, as such classifications are used in legislation. The fact that the natural enjoyment of a mining estate results in the waste of the estate, and the fact that the true value thereof is impossible of determination, have caused such properties to be considered as…
1Opinion of the CourtJustice Pitney
This action was brought in the District Court of the United States by Stratton’s Independence, Limited, a British corporation carrying on mining operations in the State of Colorado upon mining lands owned by itself, to recover certain moneys paid under protest for taxes assessed and levied for the years 1909 and 1910 under the provisions of the Corporation Tax Act, being § 38 of the act of August 5, 1909 (36 Stat. 11, 112, c. 6). The case was tried upon an agreed statement of facts, from which it appears, as to the year 1909, that the company extracted from its lands during the year certain…
2Cases cited12 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Wooden-Ware Co. v. United StatesSupreme Court of the United States · 1882
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
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3Cited by238 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Burnet v. HarmelSupreme Court of the United States · 1932
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
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