1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 65 F.Supp.
  5. 65 F.Supp. 674 (1946)
 

BALDWIN CO. v. BERLINER

No. 24649.

65 F.Supp. 674 (1946)

BALDWIN CO. v. BERLINER, Former Collector of Internal Revenue.

District Court, N. D. California, S. D.

April 30, 1946.

Attorney(s) appearing for the Case

Louis Janin and Harold E. Haven, both of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and William E. Licking, Asst. U. S. Atty., both of San Francisco, Cal. (Sewall Key, Acting Asst. Atty. Gen., and Andrew D. Sharpe and George R. Parsons, Sp. Assts. to the Atty. Gen., on the brief), for defendant.

ROCHE, District Judge.

Plaintiff, a California corporation, seeks by this action to recover the amount heretofore paid by it as capital stock tax, penalty and interest for the fiscal year ending June 30, 1941. The tax was levied on the ground that the taxpayer corporation was carrying on or doing business within the meaning of Section 1200 of the Internal Revenue Code, the pertinent portion of which appears below.1

The plaintiff...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases