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UNITED STATES v. LUDEY

No. 289.

274 U.S. 295 (1927)

UNITED STATES v. LUDEY.

Supreme Court of United States.

Decided May 16, 1927.

Attorney(s) appearing for the Case

Mr. T.L. Lewis, Jr., Attorney in the Bureau of Internal Revenue, with whom Solicitor General Mitchell and Mr. A.W. Gregg, General Counsel, Bureau of Internal Revenue, were on the brief, for the United States.

Mr. Wayne Johnson, with whom Mr. Mark J. Ryan was on the brief, for respondent.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

Ludey brought this suit in the Court of Claims to recover an amount exacted as additional taxes for 1917, under the income and excess profits provisions of the Revenue Act of 1916, September 8, 1916, c. 463, Title I, 39 Stat. 756, 757-759, as amended by the Revenue Act of 1917, October 3, 1917, c. 63, 40 Stat. 300, 329. The tax was assessed on the alleged gain from a sale in 1917 of oil mining properties which...

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