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Edwards v. Chile Copper Co., 270 U.S. 452 (1926)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Edwards v. Chile Copper Co., 270 U.S. 452 (1926)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 270 U.S. 438, click here.
Edwards v. Chile Copper Company No. 375 Argued March 10, 11, 1926 Decided March 22, 1926 270 U.S. 452
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
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. 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. 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. 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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Chicago: U.S. Supreme Court, "Syllabus," Edwards v. Chile Copper Co., 270 U.S. 452 (1926) in 270 U.S. 452 270 U.S. 453. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=JE7GNA3M5Z2RZEB.
MLA: U.S. Supreme Court. "Syllabus." Edwards v. Chile Copper Co., 270 U.S. 452 (1926), in 270 U.S. 452, page 270 U.S. 453. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JE7GNA3M5Z2RZEB.
Harvard: U.S. Supreme Court, 'Syllabus' in Edwards v. Chile Copper Co., 270 U.S. 452 (1926). cited in 1926, 270 U.S. 452, pp.270 U.S. 453. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=JE7GNA3M5Z2RZEB.
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