This is a suit to recover the amount of a tax paid under duress in respect of a stock dividend alleged by the Government to be income. A demurrer to the declaration was sustained by the District Court and judgment was entered for the defendant. 242 Fed. Rep. 702. The facts alleged are that the corporation voted on December 17, 1913, to transfer $1,500,000 surplus, being...
TOWNE v. EISNER
245 U.S. 418 (1918)
TOWNE v. EISNER, COLLECTOR OF UNITED STATES INTERNAL REVENUE FOR THE THIRD DISTRICT OF THE STATE OF NEW YORK.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued December 12, 1917.
Decided January 7, 1918.
Attorney(s) appearing for the Case
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