United States v. Three Forks Coal Co.

BUFFINGTON, Circuit Judge.

This ease concerns taxes assessed by the United States against, and collected from, the Three Forks Coal Company, by reason of its “carrying on or doing business,” as provided by the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 5980n). That company was incorporated by the state of Ohio, the purposes of its incorporation being the mining and manufacturing a,nd dealing in any and all kinds of ores, minerals, and metals, and acquiring and selling real estate and personal property in the state of Ohio and elsewhere, necessary for the better transaction of the…