EDWARDS v. CHILE COPPER CO.

No. 375.

270 U.S. 452 (1926)

EDWARDS, COLLECTOR, v. CHILE COPPER COMPANY.

Supreme Court of United States.

Decided March 22, 1926.


Attorney(s) appearing for the Case

Assistant Attorney General Willebrandt, with whom Solicitor General Mitchell and Mr. Sewall Key were on the brief, for the United States.

Mr. Arthur A. Ballantine, with whom Messrs. Carroll A. Wilson, George E. Cleary, and Lowell Turrentine were on the brief, for respondent.


MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover the amount of taxes alleged to have been erroneously collected for the years 1917 to 1920. The taxes were levied under the Acts of September 8, 1916, c. 463, § 407, 39 Stat. 756, 789, and of February 24, 1919, c. 18, § 1000, (a) (1) and (c), 40 Stat. 1057, 1126. Both statutes impose upon domestic corporations organized for profit a tax `with respect to carrying on or doing business...

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