Legal Opinion
Harrisburg Hotel Co. v. United States
Court of Appeals for the Third Circuit
Decided August 28, 1944No. 8557PublishedCited by 5 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
Section 601(a) of the Revenue Act of 1938, 52 Slat. 447, 565, section 1200(a) of the Internal Revenue Code, 26 U.S.C.A., imposes upon every domestic corporation carrying on or doing business an excise tax based upon the adjusted declared value of its capital stock. Harrisburg Hotel Company, a corporation organized under the laws of Pennsylvania, filed capital stock tax returns for the years ended June 30, 1940, and June 30, 1941, in which it claimed exemption on the ground that it was not doing business within the meaning of the statute. The Commissioner of Internal…
2Cases cited24 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
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3Cited by5 opinions
- District of Columbia v. John Chester BradyCourt of Appeals for the D.C. Circuit · 1960
- District of Columbia v. PickfordCourt of Appeals for the D.C. Circuit · 1949
- 1426 Woodward Ave. Corp. v. United StatesDistrict Court, E.D. Michigan · 1946
- 233-5 West 125th Street Corp. v. HoeyDistrict Court, S.D. New York · 1947
- District of Columbia v. John Chester BradyCourt of Appeals for the D.C. Circuit · 1960