1. Home
  2. Browse Decisions
  3. U.S.
  4. 247 U.S.
  5. 247 U.S. 347 (1918)
 

PEABODY v. EISNER

No. 705.

247 U.S. 347 (1918)

PEABODY v. EISNER, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 3, 1918.

Attorney(s) appearing for the Case

Mr. Henry W. Clark for plaintiff in error.

The Solicitor General, with whom Mr. Wm. C. Herron was on the brief, for defendant in error.

Mr. Robert R. Reed, by leave of court, filed a brief on behalf of the Investment Bankers' Association of America, as amicus curiae.

MR. JUSTICE PITNEY delivered the opinion of the court.

This case arose under the Federal Income Tax Act of October 3, 1913, c. 16, 38 Stat. 114, 166. The controversy is over the first cause of action set up by plaintiff in error in a suit against the Collector for the recovery of an additional tax exacted in respect of a certain dividend received by plaintiff in the year 1914, the facts being as follows: On and prior to March...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases