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MODE O'DAY CORPORATION v. ROGAN

No. 173-Y.

32 F.Supp. 571 (1940)

MODE O'DAY CORPORATION v. ROGAN, Collector of Internal Revenue.

District Court, S. D. California, Central Division.

April 10, 1940.

Attorney(s) appearing for the Case

Joseph D. Peeler and Melvin D. Wilson, both of Los Angeles, Cal., for plaintiff.

Ben Harrison, U. S. Atty., and E. H. Mitchell and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for defendant.

YANKWICH, District Judge.

The sole issue involved is whether the plaintiff, a California corporation, was "doing business" between June 15, 1936, and June 30, 1936, so as to subject it to excise tax. Revenue Act of 1935, Sec. 105, Revenue Act of 1936, Sec. 401, 26 U.S.C.A. Int.Rev.Acts, page 798.

While the skeleton organization of the corporation was completed on June 17, 1936, with the filing of its articles of incorporation and a selection of temporary officers...

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