Haiku Sugar Co. v. Johnstone
Court of Appeals for the Ninth Circuit
in Error to the District Court of the United States for the Territory of Hawaii; Horace W. Vaughan, Judge. Action by the Haiku Sugar Company, the Paia Plantation, the Kalialinui Plantation Company, Limited, the Pulehu Plantation Company, Limited, the Kula Plantation Company, Limited, the Makawao Plantation Company, Limited, and the Kailua Plantation Company, Limited, copartners doing business under the firm name of the Maui Agricultural Company, against Ralph S. Johnstone,…
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in Error to the District Court of the United States for the Territory of Hawaii; Horace W. Vaughan, Judge. Action by the Haiku Sugar Company, the Paia Plantation, the Kalialinui Plantation Company, Limited, the Pulehu Plantation Company, Limited, the Kula Plantation Company, Limited, the Makawao Plantation Company, Limited, and the Kailua Plantation Company, Limited, copartners doing business under the firm name of the Maui Agricultural Company, against Ralph S. Johnstone, executor under the will and of the estate of John F. Haley, late Collector of Internal Revenue for the District of the…
1Opinion of the CourtHunt, Circuit Judge
(after stating the facts as above). [1-3] The question for decision is whether the Maui Agricultural Company is an organization excepted from the Income Tax Raw of 1913, which, besides applying to persons, applies, subject to certain enumerated exceptions, to:
“Every corporation, joint-stock company or association, and every insurance company, organized in the United States, no matter how created or organized, not including partnerships.”
It is clear, we think, that the company is not a legally created corporation. It was originally formed in 1903, solely by agreement of its members. The…
2Cases cited15 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Meehan v. ValentineSupreme Court of the United States · 1892
- Karrick v. HannamanSupreme Court of the United States · 1897
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- Fechteler v. Palm Bros. & Co.Court of Appeals for the Sixth Circuit · 1904
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3Cited by10 opinions
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- Metropolitan Life Insurance v. StateIndiana Supreme Court · 1924
- Associated Telephone and Telegraph Co. v. United StatesDistrict Court, S.D. New York · 1961
- Hellmich v. HellmanCourt of Appeals for the Eighth Circuit · 1927
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