1. Home
  2. Browse Decisions
  3. F.2d
  4. 119 F.2d
  5. 119 F.2d 288 (1941)
 

UNITED STATES v. HERCULES MINING CO.

No. 9676.

119 F.2d 288 (1941)

UNITED STATES v. HERCULES MINING CO.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied June 9, 1941.

Attorney(s) appearing for the Case

John A. Carver, U. S. Atty., and E. H. Casterlin and Paul S. Boyd, Asst. U. S. Attys., all of Boise, Idaho, Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Alexander Tucker, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for appellant.

John H. Wourms and Paul B. Jessup, both of Wallace, Idaho, for appellee.

Before GARRECHT, HANEY, and HEALY, Circuit Judges.

HEALY, Circuit Judge.

The appeal presents the question whether, during the tax years ending June 30, 1934, and June 30, 1935, appellee was carrying on or doing business within the terms of § 701(a) of the Revenue Act of 1934,1 48 Stat. 680, 769, 26 U.S.C.A. Int.Rev. Acts, page 787, and was thus subject to capital stock taxes for those years. Upon the denial of its claim of exemption appellee paid the taxes and brought this suit for...

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