Corporation excise tax, act of Aug. 5, 1909, decision of Supreme Court [nos. 286-288, Oct. term, 1916, Fred Von Baumbach, collector of internal revenue for district of Minnesota, v. Sargent Land Co., same v. Sutton Land Co., same v. Kearsarge Land Co., writs of certiorari to circuit court of appeals for 8th circuit, Jan. 15, 1917].