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NICHOLAS v. COLORADO FUEL & IRON CORPORATION

No. 2034.

112 F.2d 858 (1940)

NICHOLAS v. COLORADO FUEL & IRON CORPORATION.

Circuit Court of Appeals, Tenth Circuit.

June 18, 1940.

Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and S. Dee Hanson, Sp. Assts. to Atty. Gen., and Thomas J. Morrissey, U. S. Atty. and Ivor O. Wingren, Asst. U. S. Atty., both of Denver, Colo., on the brief), for appellant.

Fred Farrar, of Denver, Colo., for Appellee.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

HUXMAN, Circuit Judge.

The question presented for consideration is whether the Colorado Fuel and Iron Corporation was carrying on business during 1935 within the meaning of the Revenue Act of 1935, Ch. 829, 49 Stat. 1014, as amended by the Revenue Act of 1936, Ch. 690, 49 Stat. 1648, so as to become liable for the payment of the excise taxes provided therein.

Section 105(a) of the Revenue Act of 1935, Ch. 829, 49 Stat. 1014, 26 U.S.C.A. Int.

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