Cartier v. Doyle
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Southern Division of the .Western District of Michigan;-Clarence W. Sessions, Judge. Action by Charles E. Cartier and Edward M. Holland, copartners as the Cartier-Holland Lumber Company, against Emanuel J. Doyle, Collector of Internal Revenue. Judgment for defendant (269 Fed. 647), and plaintiffs bring error.
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In Error to the District Court of the United States for the Southern Division of the .Western District of Michigan;-Clarence W. Sessions, Judge. Action by Charles E. Cartier and Edward M. Holland, copartners as the Cartier-Holland Lumber Company, against Emanuel J. Doyle, Collector of Internal Revenue. Judgment for defendant (269 Fed. 647), and plaintiffs bring error. On the 20th day of May, 1912, Charles E. Cartier and Edward M. Holland, entered into a written contract of partnership for the purpose of manufacturing and dealing in forest products, including lumber, timber, ties, shingles,…
1Opinion of the CourtDonahue, Circuit Judge
(after stating the facts as above). The only question presented by this record is whether or not the partnership of Cartier-Hollaiid Lumber Company during the year 1917 had an invested capital within the meaning of sections 201, 207, and 210 of title 2 of the act of Congress approved October 3, 1917 (Comp. St. 1918, Comp. St. Ann. Supp. 1919, §§ 6336%b, 6336%h, 6336%k).
■If this question were to be determined separate and apart from the act levying this excess profit tax, then it would be of easy solution. Money invested in a partnership business, whether paid in by the partners or borrowed…
2Cases cited1 opinion
- Gould v. GouldSupreme Court of the United States · 1917
3Cited by13 opinions
- Empire Fuel Co. v. HaysDistrict Court, N.D. West Virginia · 1924
- Peruna Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Alexander & Garrett v. United StatesDistrict Court, S.D. Georgia · 1927
- Converse v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1924
- Feeders Supply Co. v. CommissionerUnited States Board of Tax Appeals · 1927
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