Legal Opinion
Mode O'Day Corp. v. Rogan
District Court, S.D. California
Decided April 10, 1940No. 173-YPublishedCited by 4 opinions
1Opinion of the Court
YANKWICH, District Judge.
The sole issue involved is whether the plaintiff, a California corporation, was “doing business” between June 15, 1936, and June 30, 1936, so as to subject it to excise tax. Revenue Act of 1935, Sec. 105, Revenue Act of 1936, Sec. 401, 26 U.S.C.A. Int.Rev.Acts, page 798.
While the skeleton organization of the corporation was completed on June 17, 1936, with the filing of its articles of incorporation and a selection of temporary officers, the object of the corporation was the acquisition of the assets of four existing corporations, engaged in the manufacture and sale…
2Cases cited24 opinions
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Duntley v. KagariseCalifornia Court of Appeal · 1935
- Harmar Coal Co. v. HeinerCourt of Appeals for the Third Circuit · 1929
- Castle v. Acme Ice Cream Co.California Court of Appeal · 1929
- First National Bank v. ThompsonCalifornia Supreme Court · 1931
19 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- General Ribbon Mills, Inc. v. HigginsCourt of Appeals for the Second Circuit · 1940
- Cargill, Inc. v. United StatesDistrict Court, D. Delaware · 1942
- Celanese Lanese Corp. v. HigginsDistrict Court, S.D. New York · 1949
- Rogan v. Mode O'Day Corp.Court of Appeals for the Ninth Circuit · 1940