Aluminum Manufactures, Inc. v. United States

WILKIN, District Judge.

The question to be determined in this case is whether the plaintiff was carrying on or doing business during the taxable period. Or, stated differently, did the activity of the company during the taxable period subject it to the tax imposed by Section 215 of the National Industrial Recovery Act, 48 Stat. 207 ?

The evidence establishes that prior to the taxable period the plaintiff had sold its merchandise to the Aluminum Corporation of America, and had leased all its real estate, buildings, machinery, equipment, apparatus, etc., for twenty-five years, granting at the…