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EDWARDS V. CHILE COPPER CO., 270 U. S. 452 (1926)

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U.S. Supreme Court

Edwards v. Chile Copper Co., 270 U.S. 452 (1926)

Edwards v. Chile Copper Company

No. 375

Argued March 10, 11, 1926

Decided March 22, 1926

270 U.S. 452


1. The tax "with respect to carrying on or doing business" imposed on domestic corporations by Revenue Acts of 1916 and 1918 held applicable to a corporation organized for the purpose of holding the stock of a mining corporation, and of issuing and selling bonds secured by pledge of the stock and furnishing the proceeds from time to time to the other to enable it to carry on its work, other activities of the holding company consisting of maintaining an office, voting the shares, electing directors, lending the proceeds of bonds through a trust company on call loans when not needed for advances to the mining company, collecting interest, etc. P. 270 U. S. 455.

2. Where a single business cannot be carried on without two corporations taking part in it, each, under the above acts, must pay a tax. P. 270 U. S. 456.

5 F.2d 1014 reversed.

Certiorari to a decree of the circuit court of appeals which affirmed a decree in the district court (294 F. chanroblesvirtualawlibrary

Page 270 U. S. 453

581) for the copper company in an action to recover from the collector the amount of taxes alleged to have been erroneously collected.

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