VON BAUMBACH v. SARGENT LAND CO.

Nos. 286, 287, 288.

242 U.S. 503 (1917)

VON BAUMBACH, COLLECTOR OF INTERNAL REVENUE, v. SARGENT LAND COMPANY. VON BAUMBACH, COLLECTOR OF INTERNAL REVENUE, v. SUTTON LAND COMPANY. VON BAUMBACH, COLLECTOR OF INTERNAL REVENUE, v. KEARSARGE LAND COMPANY.

Supreme Court of United States.

Decided January 15, 1917.


Attorney(s) appearing for the Case

Mr. Assistant Attorney General Wallace for petitioner.

Mr. John R. Van Derlip, with whom Mr. Burt F. Lum and Mr. Kenneth Taylor were on the brief, for respondents.


MR. JUSTICE DAY delivered the opinion of the court.

These three cases were argued and submitted together and involve practically the same facts. Suits were brought by the corporations named in the United States District Court for the District of Minnesota against the Collector of Internal Revenue, to recover certain taxes, paid under protest, assessed under the Corporation Tax Law of 1909, 36 Stat. 11, 112, for the years...

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