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GENERAL RIBBON MILLS v. HIGGINS

No. 35.

115 F.2d 472 (1940)

GENERAL RIBBON MILLS, Inc., v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

November 12, 1940.

Attorney(s) appearing for the Case

Dolores C. Faconti, Asst. U. S. Atty., of New York City (John T. Cahill, U. S. Atty., of New York City, on the brief), for appellant.

Arthur J. Brothers, of New York City (Epstein & Brothers, of New York City, and Robert A. Levitt, of Brooklyn, on the brief), for appellee.

Before SWAN, CHASE, and CLARK, Circuit Judges.

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...

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