DODGE v. OSBORN

No. 396.

240 U.S. 118 (1916)

DODGE v. OSBORN, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided February 21, 1916.


Attorney(s) appearing for the Case

Mr. William D. Guthrie, with whom Mr. Fred A. Baker was on the brief, for appellants.

The Solicitor General and Mr. Assistant Attorney General Wallace for appellee.


MR. CHIEF JUSTICE WHITE delivered the opinion of the court.

The appellants filed their bill in the Supreme Court of the District of Columbia against the Commissioner of Internal Revenue to enjoin the assessment and collection of the taxes imposed by the Income Tax section of the Tariff Act of October 3, 1913, c. 16, § II, 38 Stat. 166, 181, and especially the surtaxes therein provided for on the ground that the statute was void for repugnancy to the Constitution...

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