Tennessee Consolidated Coal Co. v. United States

89 Ct. Cl. 542 | SCOTUS | 1940

Income tax; constitutionality of the statutes imposing taxes on capital stock and excess profits.

Demurrer sustained and petition dismissed, following the decision in the case of Allied Agents, Inc., 88 C. Cls. 315; 308 U. S. 561.

Petition for writ of certiorari denied by the Supreme Court, June 3, 1940.