Mountain Iron Co. v. United States

SULLIVAN, District Judge.

Each of the above entitled matters came on to be heard upon the motion of the defendant to dismiss the complaints in said respective actions, upon the ground that said complaints, and each of them, fail to state a claim upon which any relief can be granted.

In the Mountain Iron Company case, the plaintiff filed a capital stock tax return for the taxable year ending June 30, 1936, with, and paid taxes to the Collector of Internal Revenue for the District of Minnesota, in accordance with Section 105 of the Act of Congress approved August 30, 1935, known as the Revenue…