Legal Opinion
Stafford Owners, Inc. v. United States
United States Court of Claims
Decided April 7, 1930No. K-101PublishedCited by 5 opinions
1Opinion of the Court
BOOTH, Chief Justice.
The Commissioner of Internal Revenue assessed against and collected from the plaintiff a capital stock tax of $450. A refund claim seasonably filed was denied, and this suit is to recover the tax paid, with interest thereon. No jurisdictional issue is involved.
The Revenue Act of 1921 (42 Stat. 227, 294) contains the following provisions:
“See..1000 (a). That on and after July 1,1922, in lieu of the tax imposed by section 1000 of the Revenue Act of 1918—
“(1) Every domestic corporation shall pay annually a special excise tax with respect to carrying on or doing business,…
2Cases cited2 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
3Cited by5 opinions
- Abbot v. BraloveDistrict Court, District of Columbia · 1948
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Glennon v. ButlerDistrict of Columbia Court of Appeals · 1949
- Automatic Fire Alarm Co. of Delaware v. BowersDistrict Court, S.D. New York · 1931
- Lake Forest, Inc. v. CommissionerUnited States Tax Court · 1963