NAVAL STORES HOLDING CO. v. FONTENOT

Nos. 334, 449.

48 F.Supp. 327 (1943)

NAVAL STORES HOLDING CO., Inc., v. FONTENOT, Collector of Internal Revenue. SAME v. UNITED STATES.

District Court, E. D. Louisiana, New Orleans Division.

January 5, 1943.


Attorney(s) appearing for the Case

Monroe & Lemann and Nicholas Callan, all of New Orleans, La., for plaintiff.

Herbert W. Christenberry, U. S. Atty., and Henry C. Vosbein, Asst. U. S. Atty., both of New Orleans, La., and J. Leonard Lyons, Sp. Asst. to the Atty. Gen., for defendants.


BORAH, District Judge.

These consolidated actions were submitted to the court without the intervention of a jury on an agreed statement of facts. The sole question presented by the record is whether the plaintiff was "carrying on or doing business" during the years ending June 30, 1938, and June 30, 1939, when it paid capital stock taxes under protest. The material facts are these:

Findings of Fact.

1. Plaintiff, a Louisiana corporation, filed capital...

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