Jacobs & Davies, Inc. v. Anderson
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by Jacobs & Davies, Incorporated, against Charles W. Anderson, Collector of Internal Revenue, Second District of New York. Judgment for defendant, and plaintiff brings error. On writ of error to review a judgment entered March 3, 1915, upon a verdict in favor of the defendant pursuant to the direction of the court.
1Opinion of the Court
COXE, Circuit Judge.
This action was brought to recover under the corporation tax law of 1909 sums aggregating $3,829.29 paid under the protest of the plaintiff, as taxes for the years 1909 and 1910. The business of the corporation, which was incorporated in April, 1909, is civil engineering, which business had previously been carried on by the parties individually. Prior to the enactment of the Corporation Tax Act of August 5, 1909, the partners entered into an agreement with the corporation to devote their time and energies to the corporation for a salary of $6,000 to be paid to each. The…
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