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CORLISS v. BOWERS

No. 344.

281 U.S. 376 (1930)

CORLISS v. BOWERS, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 28, 1930.

Attorney(s) appearing for the Case

Mr. Joseph M. Hartfield, with whom Messrs. Russell D. Morrill and A.C. Newlin were on the brief, for petitioner.

Solicitor General Hughes, with whom Assistant Attorney General Youngquist, Messrs. Sewall Key and J. Louis Monarch, Special Assistants to the Attorney General, Clarence M. Charest, General Counsel, and Frederick W. Dewart, Special Attorney, Bureau of Internal Revenue, were on the brief, for respondent.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover the amount of an income tax paid by the plaintiff, the petitioner, under the Revenue Act of 1924, June 2, 1924, c. 234, § 219, (g) (h), 43 Stat. 253, 277. (U.S.C., Tit. 26, § 960.) The complaint was dismissed by the District Court, 30 F.2d 135, and the judgment was affirmed by the Circuit Court of Appeals...

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