Legal Opinion
Rose v. Nunnally Inv. Co.
Court of Appeals for the Fifth Circuit
Decided November 1, 1927No. 4944PublishedCited by 22 opinions
1Opinion of the Court
BRYAN, Circuit Judge.
This is a suit by the Nunnally Investment Company to recover amounts assessed as capital stock taxes, and paid by it to the collector of internal revenue under protest. The amounts here involved were assessed for the two-year period beginning July 1, 1921, and ending June 30, 1923, under section 1000 of the Revenue Acts of 1918 and 1921 (Comp. St. § 5980n), both of which impose upon corporations a capital stock tax “with respect to carrying on or doing business,” but exempt corporations which were “not engaged in business * * * during the preceding year ending June 30,”…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Southern Pacific Co. v. McColganCalifornia Court of Appeal · 1945
- United States v. Peabody Co.Court of Appeals for the Sixth Circuit · 1939
- Page v. M. Rich & Bros.Court of Appeals for the Fifth Circuit · 1938
- United States v. Atlantic Coast Line Co.Court of Appeals for the Fourth Circuit · 1938
- United States v. Hotchkiss Redwood Co.Court of Appeals for the Ninth Circuit · 1928
17 more not listed; retrieve them via the Exa API.