Zonne v. Minneapolis Syndicate,
220 U.S. 187 (1911)

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U.S. Supreme Court

Zonne v. Minneapolis Syndicate, 220 U.S. 187 (1911)

Zonne v. Minneapolis Syndicate

No. 627

Argued January 19, 1911

Decided March 13, 1911

220 U.S. 187


A corporation, the sole purpose whereof is to hold title to a single parcel of real estate subject to a long lease and, for convenience of the stockholders, to receive and distribute the rentals arising from such lease and proceeds of disposition of the land, and which has disqualified itself from doing any other business, is not a corporation doing business within the meaning of the corporation tax provisions of the Act of August 5, 190, c. 6, 36 Stat. 11, 112, and is not subject to the tax.

Page 220 U. S. 188

The facts, which involve the construction of the Corporation Tax Law, are stated in the opinion.

Page 220 U. S. 189

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