PIERCE v. UNITED STATES

No. 173.

255 U.S. 398 (1921)

PIERCE ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided March 7, 1921.


Attorney(s) appearing for the Case

Mr. Louis Marshall for appellants.

The Solicitor General, with whom Mr. Robert P. Frierson was on the brief, for the United States.


MR. JUSTICE BRANDEIS delivered the opinion of the court.

In 1907 the Waters Pierce Oil Company, a Missouri corporation, was indicted in the District Court of the United States for the Western District of Louisiana under the Elkins Act (February 19, 1903, c. 708, § 2, 32 Stat. 847), for receiving rebates. In 1913 the Company sold and transferred all its property to the Pierce Oil Corporation; all the proceeds were paid to Henry S. Priest and Clay Arthur Pierce...

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