Morrisdale Land Co. v. United States

This is a suit to secure the refund of certain capital-stock taxes paid by the plaintiff for the years ending June 30,1922, 1923, 1924, and 1925. The taxes were assessed and collected upon the theory that during these taxable years the plaintiff was “ carrying on or doing business ” within the meaning of *705section. 10001 of the revenue act of 1921, 42 Stat. 227, 294, and section 700 1 of the revenue act of 1924, 43 Stat. 325.

One F. H. Wigton, prior to the year 1914, owned 2,666 acres of coal land upon which were a derrick, miners’ houses, and other buildings necessary to the conduct of mining…