1. Home
  2. Browse Decisions
  3. U.S.
  4. 282 U.S.
  5. 282 U.S. 101 (1930)
 

POE v. SEABORN

No. 15.

282 U.S. 101 (1930)

POE, COLLECTOR OF INTERNAL REVENUE, v. SEABORN.

Supreme Court of United States.

Decided November 24, 1930.

Attorney(s) appearing for the Case

Solicitor General Thacher, with whom Assistant Attorney General Youngquist, Mr. Sewall Key and Miss Helen R. Carloss, Special Assistants to the Attorney General, Messrs. Clarence M. Charest, General Counsel, and T.H. Lewis, Jr., Special Attorney, Bureau of Internal Revenue, were on the brief, for Poe, Collector of Internal Revenue.

Mr. George Donworth, with whom Messrs. Elmer E. Todd, Frank E. Holman, and Charles T. Donworth were on the brief, for Seaborn.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

Seaborn and his wife, citizens and residents of the State of Washington, made for the year 1927 separate income tax returns as permitted by the Revenue Act of 1926 c. 27, § 223 (U.S.C. App., Title 26, § 964).

During and prior to 1927 they accumulated property comprising real estate, stocks, bonds and other personal

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