Orpheum Circuit, Inc. v. Reinecke

WOODWARD, District Judge.

In this suit plaintiff seeks to. recover capital stock taxes alleged to have been erroneously-and illegally collected. Plaintiff paid to Mabel G. Reineeke, collector of internal revenue, the sum of $20,595 for the taxable year beginning July 1,1923, and ending June 30, 1924, and the sum of $21,006.90 for the taxable year beginning July 1,1924, and end¡ing June 30, 1925, in all $41,601.90. The taxes were paid under protest. Claims for refund were made and denied.

The sole question presented is whether plaintiff was “carrying on or doing business” (during the taxable…