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MASON v. ROUTZAHN

No. 152.

275 U.S. 175 (1927)

MASON v. ROUTZAHN, COLLECTOR.

Supreme Court of United States.

Decided November 21, 1927.

Attorney(s) appearing for the Case

Messrs. Horace Andrews and Charles E. Hughes, with whom Messrs. S.M. Jett and Harrison Tweed were on the brief, for petitioner.

Solicitor General Mitchell for respondent, was unable to support the reasoning of the Circuit Court of Appeals, but he felt constrained to present the case fully in deference to the views of that Court.

Messrs. Charles E. Hughes, Edward Cornell, William C. Breed, Paul Armitage, and Harrison Tweed; and Mr. James E. MacCloskey, Jr., filed briefs as amici curiae, by special leave of Court.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

Section 31 (b), which was added to the Revenue Act of 1916 by the Revenue Act of 1917, October 3, 1917, c. 63, Title XII, 40 Stat. 300, 338, provides that any "distribution made to the shareholders . . in the year nineteen hundred and seventeen, or subsequent tax years, . . shall constitute a part of the annual income of the distributee for the year in which received," but that it "shall be deemed to have been...

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