BOWE-BURKE MINING CO. v. WILLCUTS


22 F.2d 204 (1927)

BOWE-BURKE MINING CO. et al. v. WILLCUTS, Collector of Internal Revenue.

District Court, D. Minnesota, Third Division.

July 18, 1927.


Attorney(s) appearing for the Case

Clarence T. Lowell, of Minneapolis, Minn., for plaintiffs.

Lafayette French, Jr., U. S. Atty., of St. Paul, Minn., and Leland W. Scott, Asst. U. S. Atty., of Washington, D. C., for defendant.


CANT, District Judge.

The questions for consideration in this case are:

(a) Whether, for the year 1917, it was proper to consolidate the plaintiff corporations for income tax purposes.

(b) Whether the plaintiff Mining Company during the year 1917, was a corporation having no invested capital, or not more than a nominal capital, within the meaning of the provisions of section 209, Revenue Act of 1917 (40 Stat. 300, c. 63 [Comp. St. 6336 3/8j]).

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