SPALDING & BROS. v. EDWARDS

No. 710.

262 U.S. 66 (1923)

A.G. SPALDING & BROS. v. EDWARDS, COLLECTOR OF INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK.

Supreme Court of United States.

Decided April 23, 1923.


Attorney(s) appearing for the Case

Mr. Frank Davis, Jr., with whom Mr. Franklin Grady was on the briefs, for plaintiff in error.

Mr. Solicitor General Beck, with whom Mr. P.C. Alexander was on the brief, for defendant in error.


MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover the amount of taxes collected by duress under color of the War Revenue Act of October 3, 1917, c. 63, § 600 (f), 40 Stat. 300, 316. The plaintiff, a corporation, manufacturer of the goods in question, says that the tax was laid on articles exported from a State, (New York,) in violation of Article I, § 9, of the Constitution of the United...

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