1. Home
  2. Browse Decisions
  3. F.2d
  4. 14 F.2d
  5. 14 F.2d 553 (1925)
 

PARK AMUSEMENT CO. v. McCAUGHN

No. 10310.

14 F.2d 553 (1925)

PARK AMUSEMENT CO. v. McCAUGHN, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

December 31, 1925.

Attorney(s) appearing for the Case

A. S. Arnold, of Philadelphia, Pa., for plaintiff.

George W. Coles, U. S. Atty., of Philadelphia, Pa., and F. F. Toomey, of Washington, D. C., for defendant.

Before THOMPSON and DICKINSON, District Judges.

DICKINSON, District Judge.

This cause concerns itself with the construction of the revenue statute of 1917, and more particularly section 209 (Comp. St. § 6336 3/8j). The pertinent features of the act are that it imposes a flat rate tax of 8 per cent. upon all corporations which have "no invested capital or not more than a nominal capital," and a graduated scale rate upon others. The case is heard in the form of a rule for a new trial, but really as a case stated...

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