No. 99.

281 U.S. 111 (1930)


Supreme Court of United States.

Decided March 17, 1930.

Attorney(s) appearing for the Case

Solicitor General Hughes, with whom Assistant Attorney General Youngquist and Messrs. Millar E. McGilchrist, Claude R. Branch, Sewall Key and J. Louis Monarch, Special Assistants to the Attorney General, were on the brief, for petitioner.

Mr. Warren Olney, Jr., with whom Messrs. J.M. Mannon, Jr., Robert L. Lipman and Henry D. Costigan were on the brief, for respondent.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This case presents the question whether the respondent, Earl, could be taxed for the whole of the salary and attorney's fees earned by him in the years 1920 and 1921, or should be taxed for only a half of them in view of a contract with his wife which we shall mention. The Commissioner of Internal Revenue and the Board of Tax Appeals imposed a tax upon the whole, but...

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