218 F. 457 | 2d Cir. | 1914
This action was brought to recover the amount of corporation tax under section 38 of the act of August 5, 1909, for the year 1911, paid by the plaintiff to the defendant as Col
It seems to be agreed that the company leased all its property to Abraham & Straus, and applied the entire rent, first to payment of interest on mortgage liens, and then the balance in payment of dividends to the stockholders, and did nothing else. Judge Chatfield directed a verdict for the plaintiff, on the ground that the company was not doing business during the year 1911, within the meaning of the act as construed in Zonne v. Syndicate, 220 U. S. 187, 31 Sup. Ct. 361, 55 L. Ed. 428, and McCoach v. Minehill R. R. Co., 228 U. S. 295, 33 Sup. Ct. 419, 57 L. Ed. 842. No exception was taken by the defendant.
Writ of error dismissed.