CELANESE LANESE CORPORATION v. HIGGINS

Civ. 32-361.

86 F.Supp. 667 (1949)

CELANESE LANESE CORPORATION v. HIGGINS.

United States District Court S. D. New York.

September 12, 1949.


Attorney(s) appearing for the Case

Shearman & Sterling & Wright, New York City, Charles C. Parlin, Paul R. Russell, Charles Goodwin, Jr., New York City, of counsel, for plaintiff.

John F. X. McGohey, U. S. Atty., New York City, James A. Devlin, New York City, of counsel, for defendant.


RIFKIND, District Judge.

Section 1200(a) of the Internal Revenue Code, as amended by § 301 of the Revenue Act of 1941, 26 U.S.C.A.Int.Rev.Acts, page 115, provided as follows: "(a) Domestic corporations.

"For each year ending June 30, beginning with the year ending June 30, 1939, there shall be imposed upon every domestic corporation with respect to carrying on or doing business for any part of such year an excise tax of $1.25 for each $1,000 of the adjusted...

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