1. Home
  2. Browse Decisions
  3. U.S.
  4. 268 U.S.
  5. 268 U.S. 161 (1925)
 

IRWIN v. GAVIT

No. 325.

268 U.S. 161 (1925)

IRWIN, FORMER COLLECTOR OF INTERNAL REVENUE, v. GAVIT.

Supreme Court of United States.

Decided April 27, 1925.

Attorney(s) appearing for the Case

The Solicitor General, with whom Mr. Chester A. Gwinn, was on the brief, for petitioner.

Mr. Neile F. Towner, for respondent.

Mr. Frank Davis and Mr. John W. Davis filed a brief as amici curiae by special leave of Court.

Mr. James Craig Peacock and Mr. John W. Townsend also filed a brief as amici curiae by special leave of Court.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover taxes and penalties exacted by the Collector under the Income Tax Act of October 3, 1913, c. 16, Section II, A. subdivisions 1 and 2; B.D. and E. 38 Stat. 114, 166, et seq. The Collector demurred to the complaint. The demurrer was overruled and judgment given for the plaintiff by the District...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases