Case Name: ESTATE OF ISAAC G. JOHNSON, PETITIONER, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1944-10-02
Citations: 102 Ct. Cl. 853
Docket Number: No. 45784
Parties: ESTATE OF ISAAC G. JOHNSON, PETITIONER, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 102
Pages: 853–854

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

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.
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.