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UNITED STATES v. PHELLIS

No. 260.

257 U.S. 156 (1921)

UNITED STATES v. PHELLIS.

Supreme Court of United States.

Decided November 21, 1921.

Attorney(s) appearing for the Case

Mr. Solicitor General Beck, with whom Mr. Carl A. Mapes, Mr. Newton K. Fox and Mr. Andrew J. Aldridge were on the brief, for the United States.

Mr. William A. Glasgow, Jr., and Mr. Frank S. Bright, with whom Mr. J.P. Laffey and Mr. C.R. Mudge were on the brief, for appellee.

MR. JUSTICE PITNEY delivered the opinion of the court.

The court below sustained the claim of C.W. Phellis for a refund of certain moneys paid by him under protest in discharge of an additional tax assessed against him for the year 1915, based upon alleged income equivalent to the market value of 500 shares of stock of a Delaware corporation called the E.I. du Pont de Nemours & Company, received by him as a dividend upon...

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