De Laski & Thropp Circular Woven Tire Co. v. Iredell
District Court, D. New Jersey
In Equity. Suit by the De Raski & Thropp Circular Woven Tire Company against Samuel Iredell, Collector of Internal Revenue of the Eirst District of New Jersey. On motion by defendant to strike out the complaint.
1Opinion of the Court
BODINE, District Judge.
The plaintiff, a New Jersey corporation, has brought suit against the collector of internal revenue for the First district of New Jersey to recover an excess profits tax for the year 1917, alleged to have been improperly levied, assessed, and collected, and the defendant has moved to strike out the complaint, for the reason that—
“A corporation whose sole income is received from licensed patents is a corporation having more than a nominal capital, within the meaning of sec*378tion 209 of the Revenue Act of October 8, 1917” (Comp. St. 1918, Comp. St. Ann. Supp. 1919, §…
2Cited by22 opinions
- Hubbard-Ragsdale Co. v. DeanDistrict Court, S.D. Ohio · 1926
- FEEDERS'SUPPLY CO. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Iredell v. De Laski & Thropp Circular Woven Tire Co.Court of Appeals for the Third Circuit · 1923
- Fuller & Smith v. RoutzahnDistrict Court, N.D. Ohio · 1927
- Dreyer Commission Co. v. HellmichCourt of Appeals for the Eighth Circuit · 1928
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