PROVOST v. UNITED STATES

No. 258.

269 U.S. 443 (1926)

PROVOST ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided January 4, 1926.


Attorney(s) appearing for the Case

Mr. Charles E. Hughes, with whom Messrs. George W. Wickersham, William F. Unger, Samuel P. Gilman and Samuel Rubin were on the brief, for appellants.

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Mitchell was on the brief, for the United States.


MR. JUSTICE STONE delivered the opinion of the Court.

The appellants are co-partners engaged in business as stock brokers with membership in the New York Stock Exchange. They brought suit in the Court of Claims to recover, as an illegally exacted tax, the cost of internal revenue stamps affixed by them in the period from 1917 to 1920 to "tickets" which were documentary evidence of transactions commonly known in the stock...

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