McCAUGHN v. WILLIAMS

No. 3639.

23 F.2d 840 (1928)

McCAUGHN, Collector, v. WILLIAMS.

Circuit Court of Appeals, Third Circuit.

January 3, 1928.


Attorney(s) appearing for the Case

George W. Coles, U. S. Atty., of Philadelphia, Pa., and Ralph S. Scott and Alexander W. Gregg, both of Washington, D. C., for plaintiff in error.

Ira Jewell Williams, William Clarke Mason, and Francis Shunk Brown, all of Philadelphia, Pa., for defendant in error.

Before BUFFINGTON, WOOLLEY and DAVIS, Circuit Judges.


BUFFINGTON, Circuit Judge.

In the court below, Ira Jewell Williams brought suit and had judgment against the United States for income tax, alleged to have been wrongfully assessed against him and which he paid under protest. Thereupon the government sued out this writ of error, and the question involved is, Is a tax imposed annually upon a life membership in a social club a direct tax upon property and as such void as being unapportioned under article 1, §§...

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