Mine Hill & S. H. R. v. McCoach
U.S. Circuit Court for the District of Eastern Pennsylvania
Action by the Mine Hill & Schuylkill Haven' Railroad Company against William McCoach, Collector of Internal Revenue, to recover corporation taxes paid for the years 1909 and 1910. On rule for judgment for want of sufficient affidavit of defense.
1Opinion of the Court
J. B. McPIlERSON, District Judge.
The only question presented by this rule is whether the plaintiff was actually “engaged in business” during the tax years of 1909 and 1910. If it was so engaged, it was subject to the corporation tax law of 1909, and the payments exacted for these years cannot be recovered. If it was not so engaged, the act of 1909 did not apply, and the payments should be refunded.
The business that the plaintiff was created to do was the construction and the operation of»a railroad. The state of Pennsylvania gave it a charter in 1828 (P. E. 205), under which the road was…
2Cases cited1 opinion
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
3Cited by2 opinions
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- Public Service Corp. v. HeroldCourt of Appeals for the Third Circuit · 1922