United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Emery, Bird, Thayer Realty Co., 237 U.S. 28 (1915)

United States v. Emery, Bird, Thayer Realty Company

No. 117

Argued January 12, 13, 1915

Decided April 5, 1915

237 U.S. 28

Syllabus

The district court, sitting as a Court of Claims under § 24 (20 subd.) has jurisdiction over claims against the United States for refunding taxes paid under the Corporation Tax Law under duress and protest to the Collector and by him turned over to the United States.

The great act of justice embodied in the Court of Claims is not to be construed strictly and with an adverse eye.

A realty corporation simply collecting and distributing rent from a specified parcel of land is not doing business within the meaning of the Corporation Tax Law of 1909. Zonne v. Minneapolis Syndicate, 220 U. S. 170, followed; Cedar St. Realty Co. v. Park Realty Co., 220 U. S. 107, distinguished.

The facts, which involve the jurisdiction of the district court sitting as a Court of Claims and also of the validity of a tax imposed under the Corporation Tax Law of 1909, are stated in the opinion.

Page 237 U. S. 30