Court Opinion

ID: 9652624
Source: CourtListenerOpinion
Date Created: 2023-08-23 17:28:52.464832+00
Date Added: 2024-06-11T18:12:53.064475
License: Public Domain

WALKEB, Circuit Judge
(dissenting). The purposes for which the plaintiff corporation was organized included “the buying, selling, holding, and leasing of all real estate, * * * and the doing of any and all acts ordinarily pertaining to its business.” During the year for which the tax in question was assessed, plaintiff, through agents employed by it, made efforts to sell land it owned, wrote to those agents, requesting statement of prospects of sale, and those agents advertised such land for sale. During that time the corporation did not reduce its activities to owning and holding property and distributing its avails, but, in the pursuit of profit or gain, was engaged in efforts to do what it was organized to do, in activities designed for the accomplishment of some of its corporate purposes. It was doing such acts as ordinarily pertain to the business of selling real estate.
It seems to the writer that the result of applying the tost stated in the opinion in the case of Von Baumbach v. Sargent Lumber Co., 242 U. S. 503, 37 S. Ct. 201, 61 L. Ed. 460, is the conclusion that during the year mentioned the plaintiff was so carrying on or doing business as to become liable for the tax in question.