Legal Opinion
Ray Consolidated Copper Co. v. United States
Supreme Court of the United States
Decided May 25, 1925No. 443PublishedCited by 66 opinions
1Opinion of the CourtJustice Brandeis
The Revenue Act of 1918, February 24, 1919, c. 18, Title X, § 1000 (a) (1), 40 Stat. 1057, 1126, provides: “ Every domestic corporation shall pay .annually a special excise tax with respect to carrying on or doing business, equivalent to $1 for each $1000 of so much of the fair average value of its capital stock for the preceding year ending June 30 as is in excess of $5,000. In estimating the value of. the capital stock the surplus and undivided profits shall be included.” How the value shall be determined is the main question, for decision.
Ray Consolidated Copper Company, a domestic…
2Cases cited10 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Des Moines National Bank v. FairweatherSupreme Court of the United States · 1923
- Tennessee v. WhitworthSupreme Court of the United States · 1886
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
5 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- United States v. HollandDistrict Court, M.D. Florida · 1974
- Wiget v. BeckerCourt of Appeals for the Eighth Circuit · 1936
- Amerada Hess Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1975
- Atlantic Refining Co. v. VirginiaSupreme Court of the United States · 1937
61 more not listed; retrieve them via the Exa API.