1. Home
  2. Browse Decisions
  3. U.S.
  4. 272 U.S.
  5. 272 U.S. 613 (1926)
 

DUFFY v. MUTUAL BENEFIT CO.

No. 108.

272 U.S. 613 (1926)

DUFFY, FORMER COLLECTOR, v. MUTUAL BENEFIT LIFE INSURANCE COMPANY.

Supreme Court of United States.

Decided November 29, 1926.

Attorney(s) appearing for the Case

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Mitchell and Mr. Newton K. Fox, Attorney in the Bureau of Internal Revenue, were on the brief, for the petitioner.

Mr. Charles E. Hughes, with whom Messrs. John O.H. Pitney, John R. Hardin, Shelton Pitney, and John F. Caskey were on the brief, for the respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

This case arises under the Revenue Act of 1917, c. 63, 40 Stat. 300, 302-306, imposing upon every corporation, partnership and individual a war excess profits tax. The pertinent provisions of the Act are as follows:

"Sec. 201. That in addition to the taxes under existing law and under this act there shall be levied, assessed, collected, and paid for each taxable...

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