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MERCHANTS' L. & T. CO. v. SMIETANKA

No. 608.

255 U.S. 509 (1921)

MERCHANTS' LOAN & TRUST COMPANY, TRUSTEE OF ESTATE OF RYERSON, v. SMIETANKA, FORMERLY UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE FIRST DISTRICT OF THE STATE OF ILLINOIS.

Supreme Court of United States.

Decided March 28, 1921.

Attorney(s) appearing for the Case

Mr. Albert M. Kales, with whom Mr. Walter L. Fisher was on the brief, for plaintiff in error:

The Solicitor General for defendant in error:

MR. JUSTICE CLARKE delivered the opinion of the court.

A writ of error brings this case here for review of a judgment of the District Court of the United States for the Northern District of Illinois, sustaining a demurrer to a declaration in assumpsit to recover an assessment of taxes for the year 1917, made under warrant of the Income Tax Act of Congress, approved September 8, 1916, c. 463, 39 Stat. 756, as amended by the...

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