COOPER v. UNITED STATES

No. 93.

280 U.S. 409 (1930)

COOPER v. UNITED STATES.

Supreme Court of United States.

Decided February 24, 1930.


Attorney(s) appearing for the Case

Mr. Wayne Johnson for petitioner.

Solicitor General Hughes, with whom Assistant Attorneys General Youngquist and Galloway, Messrs. Sewall Key, J. Louis Monarch, and John Vaughan Groner, Special Assistants to the Attorney General, Lisle A. Smith and Henry A. Cox were on the briefs, for the United States.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Petitioner paid income taxes assessed according to her return for the calendar year 1921; thereafter, by suit in the Court of Claims she sought to recover a portion of the same ($8,474.90) with interest, which she alleged had been improperly exacted.

Her return showed $36,670.00 as gain derived from the sale of 380 shares of bank stock sold November 7, 1921, at $210.00 per share. She acquired this...

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