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CULLINAN v. WALKER

No. 301.

262 U.S. 134 (1923)

CULLINAN v. WALKER, AS COLLECTOR OF INTERNAL REVENUE FOR THE FIRST DISTRICT OF TEXAS.

Supreme Court of United States.

Decided April 30, 1923.

Attorney(s) appearing for the Case

Mr. John Walsh, with whom Mr. William Wright Moore and Mr. Beeman Strong were on the brief, for plaintiff in error.

Mr. Solicitor General Beck, with whom Mr. Nelson T. Hartson and Mr. P.C. Alexander were on the brief, for defendant in error.

Mr. James Byrne, by leave of court, filed a brief as amicus curiae.

Mr. Arthur A. Ballantine, by leave of court, filed a brief as amicus curiae.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

A tax of $156,212.66 was laid upon Cullinan, under the Act of September 8, 1916, c. 463, Title I, §§ 1 and 2, 39 Stat. 756, 757, for additional gain or income of that year, assessed at $1,571,760. He paid the tax, under protest; and brought, in the federal court for southern Texas, this action against the local collector of internal revenue to recover the amount. The question was whether certain securities...

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