GOLDFIELD CONSOL. MINES CO. v. SCOTT

No. 334.

247 U.S. 126 (1918)

GOLDFIELD CONSOLIDATED MINES COMPANY v. SCOTT, AS COLLECTOR OF U.S. INTERNAL REVENUE, FOURTH CALIFORNIA DISTRICT.

Supreme Court of United States.

Decided May 20, 1918.


Attorney(s) appearing for the Case

Mr. Henry M. Hoyt, 2d, for Goldfield Consolidated Mines Company, submitted.

The Solicitor General, with whom Mr. Wm. C. Herron was on the brief, for Scott, Collector.

Mr. Robert R. Reed, by leave of court, filed a brief on behalf of the Investment Bankers' Association of America, as amicus curiae.


MR. JUSTICE DAY delivered the opinion of the court.

This case is here upon certificate from the United States Circuit Court of Appeals for the Ninth Circuit, from which it appears that the Goldfield Consolidated Mines Company brought an action against Scott, United States Collector of Internal Revenue, Fourth California District, to recover certain taxes levied for the years 1909 and 1910 under the Corporation Tax Act of 1909. The District Court sustained a demurrer...

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