Legal Opinion
Anderson v. Morris & E. R.
Court of Appeals for the Second Circuit
Decided July 9, 1914No. 248PublishedCited by 45 opinions
In Error to the District Court of the United States for the Southern District of New York. This case comes here on writ of error to review a judgment of the United Stales District Court for the Southern District of New York, entered on November 11, 1913, in favor of the railroad company and against the collector lor the sum of $22,441.12.
1Opinion of the Court
ROGERS, Circuit Judge.
The Corporation Tax Act of August 5, 1909 (36 Stat. 112), provides in section 38 as follows:
“That every corporation * * * organized for profit and having a capital stock represented by shares * ~ * and engaged in business in any state * * * shall be subject to pay annually a special excise tax with respect to the' carrying on or doing business by such corporation * * equivalent to one per centum upon the entire net income over and above five thousand dollars, received by it from all sources during such year,” etc.
The commissioner of Internal Revenue at Washington…
2Cases cited15 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Central Transportation Co. v. Pullman's Palace Car Co.Supreme Court of the United States · 1891
- Cooper Manufacturing Co. v. FergusonSupreme Court of the United States · 1885
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
10 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Rensselaer & S. R. v. IrwinCourt of Appeals for the Second Circuit · 1918
- Blalock v. Georgia Ry. & Electric Co.Court of Appeals for the Fifth Circuit · 1917
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
- Hamilton v. Kentucky & I. Terminal R.Court of Appeals for the Sixth Circuit · 1923
40 more not listed; retrieve them via the Exa API.