Hays v. Gauley Mountain Coal Co.
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE ' FOURTH CIRCUIT. The case is stated in the opinion.
1Opinion of the CourtJustice Pitney
Suit by the Gauley Mountain Cóal Company against the Collector to recover taxes alleged to have been unlawfully collected under Corporation Excise Tax Act of August 5, 1909, c. 6, 36 Stát. 11, 112, § 38. The District Court gave judgment in favor of defendant, which was reversed by the Circuit Court of Appeals (230 Fed. Rep. 110), whereupon a writ of certiorari was allowed. The case was submitted .together with several other cases decided this day, arising under the same act.
The agreed facts are in substance as follows: The Company is a mining corporation organized under the laws of the State…
2Cases cited1 opinion
- Gray v. DarlingtonSupreme Court of the United States · 1872
3Cited by48 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Willcutts v. BunnSupreme Court of the United States · 1931
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
43 more not listed; retrieve them via the Exa API.