Legal Opinion
Page v. M. Rich & Bros.
Court of Appeals for the Fifth Circuit
Decided November 8, 1938No. 8842PublishedCited by 10 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
The suit was to recover back capital stock taxes paid for the' years 1933 and 1934. The claim generally was that in those years the taxpayer was not carrying on or doing business as a corporation, within the meaning of the capital stock provisions of Sec. 215 of the National Industrial Recovery Act, 48 Stat. 206, and Sec. 701 of the Revenue Act of 1934, 26 U.S.C.A. § 1358.
Specifically, it was claimed that, incorporated in 1901 for the purpose of doing a department store business, the taxpayer continued in that business only until April 3, 19¿9; that on that date it…
2Cases cited11 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Blair v. Wilson Syndicate TrustCourt of Appeals for the Fifth Circuit · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Pinkerton v. United StatesCourt of Appeals for the Seventh Circuit · 1948
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- United States v. Hercules Mining Co.Court of Appeals for the Ninth Circuit · 1941
- Codman v. United StatesDistrict Court, D. Massachusetts · 1939
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
5 more not listed; retrieve them via the Exa API.