GUTIERREZ ET AL.

v.

MIDDLE RIO GRANDE CONSERVANCY DISTRICT ET AL.

Citator

Cited By

• United States v. Peabody Co., 104 F.2d 267 (6th Cir. 1939)
  …s necessary to subject a corporation to the tax. Cf. Flint v. Stone Tracy Co., 220 U. S. 107, 31 S.Ct. 342, 55 L.Ed. 389, Ann. Cas.1912B, 1312. Art. 85, Treas.Reg. 64 (1934 ed.). In Harmar Coal Co. v. Heiner, 3 Cir., 34 F. 2d 725, certiorari denied, 280 U.S. 610, 50 S.Ct. 159, 74 L.Ed. 653, the court declared that a corporation organized for a definite though limited purpose involving profits, that pursues activities to carry out that purpose, no matter how few or small they may be, is carry [*270] ing on o…
• United States v. Atl. Coast Line Co. (three cases), 99 F.2d 6 (4th Cir. 1938)
  …nd breaking the stick. The activities and situation must be judged as a whole.” In reviewing some .of these decisions the United States Circuit Court of Appeals for the Third Circuit in Harmar Coal Company v. Heiner, 34 F. 2d 725, certiorari denied 280 U.S. 610, 50 S.Ct 159, 74 L.Ed. 653, said [page 728] : “Following the Minehill decision lower courts were inclined — or induced — to broaden the range of non-taxable corporate activities until cautioned by the decision- in Von Baumbach v. Sargent Land Compa…
• New Haven Sec. Co. v. Bitgood, 87 F.2d 759 (2d Cir. 1937)
  …rm to conduct activities which were substantially those of a holding company, controlling the stock of subsidiaries, and occasionally indorsing notes for their benefit. See, also, Harmar Coal Co. v. Heiner, 34 F.(2d) 725 (C.C.A.3), certiorari denied 280 U.S. 610, 50 S.Ct. 159, 74 L. Ed. 653. In Argonaut Consolidated Mining Co. v. Anderson, 52 F.(2d) 55 (C.C.A. 2), certiorari denied 284 U.S. 682, 52 S.Ct. 200, 76 L.Ed. 576, the majority of the taxpayer’s shares were owned by another company. It was loaning a…