Legal Opinion
United Mercury Mines Co. v. Viley
District Court, D. Idaho
Decided September 7, 1937No. Nos. 1964, 1965PublishedCited by 3 opinions
1Opinion of the Court
CAVANAH, District Judge.
These ar.e separate actions by the United Mercury Mines Company against John R. Viley, Collector of Internal Revenue for the District of Idaho, to recover capital stock taxes paid under protest for the years 1933 and 1934. A claim to have the taxes refunded was submitted to the collector of internal revenue, but repayment was denied.
The facts of the case are essentially similar and are not disputed. The plaintiff, an Idaho corporation, was organized on January 21, 1931, of an authorized capital of $1,200,000, which was subsequently reduced to $500,000. After its…
2Cases cited8 opinions
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- West End St. Ry. Co. v. MalleyCourt of Appeals for the First Circuit · 1917
- Lane Timber Co. v. HynsonCourt of Appeals for the Fifth Circuit · 1925
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3Cited by3 opinions
- Section Seven Corp. v. AnglimCourt of Appeals for the Ninth Circuit · 1943
- Ambergris Consol. Mining. Co. v. United StatesDistrict Court, D. Idaho · 1939
- Hercules Mining Co. v. United StatesDistrict Court, D. Idaho · 1940