Legal Opinion
Del Norte Co. v. Wilkinson
District Court, E.D. Wisconsin
Decided May 1, 1928No. Nos. 1689, 1880PublishedCited by 3 opinions
1Opinion of the Court
GEIGER, District Judge.
The pleadings and stipulations in these two eases present the single question whether the plaintiff was “carrying on or doing business” during or within- the years June 30, 1919, to June 30, 1925, inclusive, within the meaning of Federal Capital Stock Tax Act (39 Stat. 789, 42 Stat. 294).
The corporation was organized in 1902 with broad corporate powers. Shortly after incorporation it acquired the title to timber lands in California and Oregon, which it held until 1915, when it exchanged a portion thereof for capital stock in a lumber company. Subsequently the plaintiff…
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 by3 opinions
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Automatic Fire Alarm Co. of Delaware v. BowersDistrict Court, S.D. New York · 1931
- Nicholas v. Colorado Fuel & Iron Corp.Court of Appeals for the Tenth Circuit · 1940