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EISNER v. MACOMBER

No. 318.

252 U.S. 189 (1920)

EISNER, AS COLLECTOR OF UNITED STATES INTERNAL REVENUE FOR THE THIRD DISTRICT OF THE STATE OF NEW YORK, v. MACOMBER.

Supreme Court of United States.

Reargument May 19, 1919.

Reargued October 17, 20, 1919.

Decided March 8, 1920.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Frierson for plaintiff in error:

Mr. Charles E. Hughes, with whom Mr. George Welwood Murray was on the briefs, for defendant in error:

Mr. George W. Wickersham and Mr. Charles Robinson Smith, by leave of court, filed a brief as amici curiae:

Restored to docket for reargument May 19, 1919.

MR. JUSTICE PITNEY delivered the opinion of the court.

This case presents the question whether, by virtue of the Sixteenth Amendment, Congress has the power to tax, as income of the stockholder and without apportionment, a stock dividend made lawfully and in good faith against profits accumulated by the corporation since March 1, 1913.

It arises under the Revenue...

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