Estate of Johnson v. United States

102 Ct. Cl. 853
Supreme Court of the United States·Decided October 2, 1944·No. No. 45784·Published

Opinion

Capital stock tax; corporation engaged in liquidation of estate property “doing business” under the applicable tax (statutes and regulations; decision in Johnson v. United States, 92 C. Cls. 483, overruled by decision in the Magruder case, 316 U. S. 69.

[854]*854Decided October 2, 1944; plaintiff not entitled to recover and petition dismissed. Ante, p. 213.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court March 5,1945.

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Estate of Johnson v. United States, 102 Ct. Cl. 853 (U.S. 1944).

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Related

Estate of Johnson v. United States
37 F. Supp. 617 (Court of Claims, 1941)