United States v. Oregon-Washington R. & Nav. Co.
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by the United States against the Oregon-Washington Railroad & Navigation Company. There was a judgment, overriding a demurrer to the answer, and dismissing the complaint, and the United States brings error. Writ of error to a judgment, overruling a demurrer to the answer, without leave to plead over, and dismissing the complaint.
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In Error to the District Court of the United States for the Southern District of New York. Action by the United States against the Oregon-Washington Railroad & Navigation Company. There was a judgment, overriding a demurrer to the answer, and dismissing the complaint, and the United States brings error. Writ of error to a judgment, overruling a demurrer to the answer, without leave to plead over, and dismissing the complaint. The complaint; was for an excise tax against (he defendant under section 88 of the Ad; of August 5, 1909 (3(5 Ktat. 112, c. 6). The complaint alleged that’ on January…
1Opinion of the CourtLearned Hand, District Judge
(after stating the facts as above). [1, 2] The act in question has been authoritatively held to be an excise upon the.right to do business in corporate form, Anderson v. Forty-Two Broadway Co., 239 U. S. 69, 36 Sup. Ct. 17, 60 L. Ed. 152; Stratton’s Independence v. Howbert, 231 U. S. 399, 34 Sup. Ct. 136, 58 L. Ed. 285. As such the income is the measure of the tax upon the right, and not the property upon which the tax is assessed. If persons choose the corporate form for business, we think that the corporate income may be estimated upon .the assumption that the form is to be regarded as the…
2Cases cited2 opinions
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Anderson v. Forty-Two Broadway Co.Supreme Court of the United States · 1915
3Cited by32 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Vincent C. Giblin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- American Cigar Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Commissioner of Internal Revenue v. Auto Strop Safety Razor Co., Inc.Court of Appeals for the Second Circuit · 1934
- Helvering v. Jane Holding CorporationCourt of Appeals for the Eighth Circuit · 1940
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