Legal Opinion
International Salt Co. v. Phillips
Court of Appeals for the Third Circuit
Decided December 10, 1925No. 3334PublishedCited by 9 opinions
1Opinion of the Court
BUFFINGTON, Circuit Judge.
Under protest, the International Salt Company of New Jersey paid certain excise taxes to the collector and brought this suit to recover the same. At the trial a jury was waived, the facts stipulated, and the case tried by the judge. The question involved before him and this court is: Was the salt company “carrying on or doing business,” within the meaning of section 1000 of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 5980n). The court below held it was, whereupon this writ of error was sued out.
The salt company was a holding one, its assets consisting of…
2Cases cited3 opinions
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
3Cited by9 opinions
- New Haven Securities Co. v. BitgoodCourt of Appeals for the Second Circuit · 1937
- United States v. Atlantic Coast Line Co.Court of Appeals for the Fourth Circuit · 1938
- Harmar Coal Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1928
- Hastings Pavement Co. v. HoeyDistrict Court, S.D. New York · 1939
- Ittleson v. AndersonDistrict Court, S.D. New York · 1933
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