McCoach v. Minehill & Schuylkill Haven Railroad
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD .CIRCUIT. ' ' The facts, which involve the construction of the provisions of the Corporation Tax Act as. to what constitutes doing business by a corporation so as to subject it to the tax, are stated in the opinion. The Minehill Company was “engaged in business” and was therefore subject to the Federal corporation tax.
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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE THIRD .CIRCUIT. ' ' The facts, which involve the construction of the provisions of the Corporation Tax Act as. to what constitutes doing business by a corporation so as to subject it to the tax, are stated in the opinion. The Minehill Company was “engaged in business” and was therefore subject to the Federal corporation tax. The Corporation Tax Law is intended to tax the privilege of doing business with the advantages of corporate organization. Section 38, act of August 5, 1909; Flint v. Stone Tracy Co. 220 U. S. 107, 145, 146, 151, 171. The…
1Opinion of the CourtJustice Pitney
The Minehill & Schuylkill Haven Railroad Co., the respondent herein (called for convenience, the Minehill. Company), shed the petitioner, who is Collector of Internal Revenue at Philadelphia, to recover certain taxes for the years 1909 and 1910 paid under protest by that company under the Corporation Tax Act of 1909. The United States Circuit Court held that the company was not “engaged in business” within the meaning of the act, and that therefore - the taxes had been illegally assessed, and rendered judgment for their recovery. 192 Fed. Rep. 670. The Circuit Court of Appeals affirmed the…
Also in this document: Dissent.
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
1 more not listed; retrieve them via the Exa API.
3Cited by183 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
178 more not listed; retrieve them via the Exa API.