STRATTON'S INDEPENDENCE v. HOWBERT

No. 457.

231 U.S. 399 (1913)

STRATTON'S INDEPENDENCE, LIMITED, v. HOWBERT, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided December 1, 1913.


Attorney(s) appearing for the Case

Mr. William V. Hodges, with whom Mr. A.A. Hoehling, Jr., and Mr. John R. Van Derlip were on the brief, for Stratton's Independence, Limited.

Mr. Assistant Attorney General Graham for Howbert, Collector.


MR. JUSTICE PITNEY delivered the opinion of the court.

This action was brought in the District Court of the United States by Stratton's Independence, Limited, a British corporation carrying on mining operations in the State of Colorado upon mining lands owned by itself, to recover certain moneys paid under protest for taxes assessed and levied for the years 1909 and 1910 under the provisions of the Corporation Tax Act, being...

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