UNITED STATES v. BARWIN REALTY CO.

No. 696.

25 F.2d 1003 (1928)

UNITED STATES v. BARWIN REALTY CO.

District Court, E. D. New York.

February 6, 1928.


Attorney(s) appearing for the Case

William A. Degroot, U. S. Atty., of Brooklyn, N. Y. (C. M. Charest, General Counsel, Bureau of Internal Revenue, and Ralph S. Scott, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

Henry A. Ingraham, of New York City (Joseph B. Miller, of New York City, of counsel), for defendant.


MOSCOWITZ, District Judge.

This is an action to collect a tax alleged to be due to the United States for the taxable years 1910-11, which tax is sought to be imposed upon the defendant under the Corporation Tax Act of August 5, 1909, 36 Statutes at Large 112, c. 6, § 38 (Comp. St. 1913, § 6307).

The defendant was incorporated in 1906 under the laws of the state of New York. Its certificate of incorporation authorized it to do a general real estate...

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