NAUTS v. SLAYTON

No. 5437.

36 F.2d 145 (1929)

NAUTS, Collector of Internal Revenue, v. SLAYTON.

Circuit Court of Appeals, Sixth Circuit.

December 6, 1929.


Attorney(s) appearing for the Case

Ottamar Hamele, of Washington, D. C. (Wilfred J. Mahon, U. S. Atty., of Cleveland, Ohio, Lee N. Murlin, Asst. U. S. Atty., of Toledo, Ohio, C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellant.

Thomas O. Marlar, of Toledo, Ohio (E. J. Marshall and Marshall, Melhorn, Marlar & Martin, all of Toledo, Ohio, on the brief), for appellee.

Before MOORMAN and HICKS, Circuit Judges, and SIMONS, District Judge.


SIMONS, District Judge.

This action is to determine the applicability of provisions of the Revenue Act of 1921 (42 Stat. 227) to admitted facts, and their constitutionality as applied. For convenience plaintiff in the court below, and appellee here, will be referred to as the taxpayer; the defendant below as the collector.

During the year 1922 the taxpayer was engaged in the business of buying, selling, and dealing in municipal bonds. During that year he received...

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