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BURNET v. WHITEHOUSE

No. 129.

283 U.S. 148 (1931)

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. WHITEHOUSE.

Supreme Court of United States.

Decided April 13, 1931.

Attorney(s) appearing for the Case

Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Sewall Key, J. Louis Monarch, and Miss Helen R. Carloss, Special Assistants to the Attorney General, Erwin, N. Griswold, Clarence M. Charest, General Counsel, and Stanley Suydam, Special Attorney, Bureau of Internal Revenue, were on the brief, for petitioner.

Mr. Marion N. Fisher argued the cause, and Messrs. John W. Davis, Spotswood D. Bowers, and Marsden B. Candler filed a brief, for respondents.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

The Revenue Act of 1921, c. 136, 42 Stat. 227, 233, 237, 246, provides —

"Sec. 210. That . . . there shall be levied, collected, and paid for each taxable year upon the net income of every individual a normal tax of 8 per centum of the amount of the net income.

"Sec. 211. That . . . in addition to the normal tax imposed by section 210 of this Act, there shall be levied, collected, and...

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