Case ID: us-ct-cl_102/html/0853-03.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

ESTATE OF ISAAC G. JOHNSON, PETITIONER, v. THE UNITED STATES
    [No. 45784]
    
      [Ante, p. 312; 324 U. S. —]
   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.

Decided 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.