SYMES, District Judge.
The plaintiff says the defendant Collector of Internal Revenue should return $20,632.88 with interest because it was erroneously assessed and collected as a capital stock tax for the fiscal year ending June 30, 1936. Plaintiff was incorporated April 16, 1936, under the laws of Colorado. The dispute we must resolve is: Was plaintiff carrying on or doing business for any part of the year ending June 30, 1936? Section 105, Revenue Act of 1935,...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.