Court of Appeals for the Second Circuit June 18, 1913, No. 191 (United States v. Nipissing Mines Co.)

NOYES, Circuit Judge

(after stating the facts as above). [1] The primary question in this case is whether the defendant corporation is “carrying on or doing business” within the meaning of the Corporation Tax Raw. If it is not, it is not subject to the tax. In that case it is quite immaterial how its income should be determined.