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EDWARDS v. DOUGLAS

No. 129.

269 U.S. 204 (1925)

EDWARDS, COLLECTOR, v. DOUGLAS ET AL., EXECUTORS.

Supreme Court of United States.

Decided November 23, 1925.

Attorney(s) appearing for the Case

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Beck and Mr. Richard S. Holmes, Special Assistant to the Attorney General, were on the brief, for petitioner.

Messrs. Matthew C. Fleming and Paul Armitage, with whom Messrs. Archibald Douglas and Edward Holloway were on the brief, for respondents.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

Section 31 (b), added by § 1211 of the Revenue Act of 1917, c. 63, Title XII, 40 Stat. 300, 338 to the Revenue Act of 1916, provides: "Any distribution made to the shareholders . . . of a corporation . . . in the year nineteen hundred and seventeen, or subsequent tax years, shall be deemed to have been made from the most recently accumulated undivided profits or...

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