Estate of Johnson v. United States

This is a suit to recover capital stock tax in the amount of $9,349.41, with interest, alleged to have been illegally collected under sections 105, Eevenue Act of 1935, 401 of the act of 1936, and 601 of the act of 1938 for the fiscal years ending June 30,1937,1938, and 1939.

The primary question is whether, during the years involved, plaintiff was “carrying on or doing business,” within the meaning of the capital stock tax provisions of the taxing acts mentioned.

Plaintiff contends that it was not so engaged in carrying on or doing business, and relies upon the opinion of this court to the…