Attorney(s) appearing for the Case
The Solicitor General, with whom Mr. Wm. C. Herron was on the brief, for petitioner.
Mr. Henry B. Closson, for respondent, submitted.
Mr. Robert R. Reed, by leave of court, filed a brief on behalf of the Investment Bankers' Association of America, as amicus curiae.
Supreme Court of United States.
MR. JUSTICE PITNEY delivered the opinion of the court.
Suit by the Gauley Mountain Coal Company against the Collector to recover taxes alleged to have been unlawfully collected under Corporation Excise Tax Act of August 5, 1909, c. 6, 36 Stat. 11, 112, § 38. The District Court gave judgment in favor of defendant, which was reversed by the Circuit Court of Appeals (230 Fed. Rep. 110), whereupon a writ of certiorari was allowed. The case was submitted together...
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