UNITED SHIPYARDS v. HOEY

No. 76.

131 F.2d 525 (1942)

UNITED SHIPYARDS, Inc., v. HOEY.

Circuit Court of Appeals, Second Circuit.

November 30, 1942.


Attorney(s) appearing for the Case

Rogers & Condon, of New York City (John F. Condon, Jr., and Jack M. Evans, both of New York City, of counsel), for plaintiff-appellee.

Mathias F. Correa, U. S. Atty., of New York City (William L. Lynch, of New York City, of counsel), for defendant-appellant.

Before L. HAND, CHASE, and FRANK, Circuit Judges.


FRANK, Circuit Judge.

This case arises under the Capital Stock Tax Act (being § 105(a) of the Revenue Act of 1935 as amended, 26 U.S.C.A. Int. Rev.Acts, page 798), under which, for each year ending June 30, there is "imposed upon every domestic corporation with respect to carrying on or doing business for any part of such year an excise tax of $1 for each $1,000 of the adjudged declared value of its capital stock."

Appellee, a corporation organized under...

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