1. Home
  2. Browse Decisions
  3. F.2d
  4. 139 F.2d
  5. 139 F.2d 188 (1943)
 

GOODYEAR INV. CORPORATION v. CAMPBELL

No. 9486.

139 F.2d 188 (1943)

GOODYEAR INV. CORPORATION v. CAMPBELL, Former Acting Collector of Internal Revenue, et al.

Circuit Court of Appeals, Sixth Circuit.

December 2, 1943.

Attorney(s) appearing for the Case

Thomas E. Lipscomb and David A. Gaskill, both of Cleveland, Ohio (Thompson, Hine & Flory, of Cleveland, Ohio, on the brief), for appellant.

James P. Garland, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Samuel H. Levy, and William A. Clineburg, all of Washington, D. C., and Don C. Miller and F. B. Kavanagh, both of Cleveland, Ohio, on the brief), for appellees.

Before SIMONS, MARTIN, and McALLISTER, Circuit Judges.

SIMONS, Circuit Judge.

This appeal from a judgment dismissing appellant's suit for refund of a capital stock tax claimed to have been illegally assessed and collected for tax periods ending June 30, 1934, 1935, 1936 and 1937, involves the single question whether appellant was a corporation "carrying on" or "doing business" during such periods within § 701, paragraphs (a) and (c) (3) of the Revenue Act of 1934, 26 U.S.C.A.Int.Rev. Acts, pages 787, 788.

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