Legal Opinion
General Ribbon Mills, Inc. v. Higgins
Court of Appeals for the Second Circuit
Decided November 12, 1940No. 35PublishedCited by 5 opinions
1Opinion of the Court
CLARK, Circuit Judge.
By Section 105(a) of the Revenue Act of 1935, as amended by Section 401(a) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 798, there was “imposed upon every domestic corporation with respect to carrying on or doing business for any part of such year” an excise tax measured by the value of its capital stock. The sole question presented is whether or not plaintiff was “carrying on or doing business” before the close of the taxable year, June 30, 1937, within the meaning of the Act.
Plaintiff was originally organized May 13, 1937, at-a meeting of the…
2Cases cited15 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Harmar Coal Co. v. HeinerCourt of Appeals for the Third Circuit · 1929
- Rose v. Nunnally Inv. Co.Court of Appeals for the Fifth Circuit · 1927
- Argonaut Consolidated Mining Co. v. AndersonCourt of Appeals for the Second Circuit · 1931
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3Cited by5 opinions
- Continental Baking Corp. v. HigginsCourt of Appeals for the Second Circuit · 1942
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Nationwide Corp. v. SchneiderOhio Supreme Court · 1966
- Cargill, Inc. v. United StatesDistrict Court, D. Delaware · 1942
- Celanese Lanese Corp. v. HigginsDistrict Court, S.D. New York · 1949