LEWELLYN v. FRICK

No. 681.

268 U.S. 238 (1925)

LEWELLYN, FORMER COLLECTOR OF INTERNAL REVENUE, v. FRICK ET AL.

Supreme Court of United States.

Decided May 11, 1925.


Attorney(s) appearing for the Case

Mr. James A. Fowler, Special Assistant to the Attorney General, with whom the Solicitor General, Messrs. Nelson T. Hartson Solicitor of Internal Revenue, and Merrill E. Otis, Special Assistant to the Attorney General, were on the briefs, for plaintiff in error.

Mr. George B. Gordon, with whom Messrs. John G. Buchanan, Miles H. England, and S.G. Nolin, were on the briefs, for defendants in error.


MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit by the executors of Henry C. Frick to recover the amount of taxes collected by duress under the supposed authority of the Revenue Act of February 24, 1919, c. 18; 40 Stat. 1057, on the ground that the Act is unconstitutional so far as it purports to tax the matters here concerned. The District Court gave judgment

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