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INTERNATIONAL SALT CO. v. PHILLIPS

No. 3334.

9 F.2d 389 (1925)

INTERNATIONAL SALT CO. v. PHILLIPS, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

December 10, 1925.

Attorney(s) appearing for the Case

James H. Torrey, of Scranton, Pa., (Henry B. Twombley, of New York City, of counsel), for plaintiff in error.

Andrew B. Dunsmore, U. S. Atty., of Wellsboro, Pa., A. A. Vosburg, Asst. U. S. Atty., of Scranton, Pa., and A. J. Ward, of Washington, D. C., for defendant in error.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and CLARK, District Judge.

BUFFINGTON, Circuit Judge.

Under protest, the International Salt Company of New Jersey paid certain excise taxes to the collector and brought this suit to recover the same. At the trial a jury was waived, the facts stipulated, and the case tried by the judge. The question involved before him and this court is: Was the salt company "carrying on or doing business," within the meaning of section 1000 of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 5980n...

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