GRAHAM AND FOSTER, CO-PARTNERS,
v.
GOOD-CELL, FORMER COLLECTOR OF INTERNAL REVENUE.
EASTERN EQUITIES CORPORATION (FORMERLY AMERICAN GLUE COMPANY)
v.
UNITED STATES.
DANIEL REEVES, INCORPORATED,
v.
ANDERSON, INDIVIDUALLY AND AS COLLECTOR OF INTERNAL REVENUE.
JENNINGS, EXECUTRIX,
v.
SAME.
WRIGHT & TAYLOR, INCORPORATED,
v.
LUCAS, COLLECTOR OF INTERNAL REVENUE.
OAK WORSTED MILLS
v.
UNITED STATES.
TAFT WOOLEN COMPANY
v.
SAME.
SECOND NATIONAL BANK OF SAGINAW, TRUSTEE,
v.
SAME.
BOSTON PRESSED METAL COMPANY
v.
SAME.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued December 8, 9, 10, 11, 1930.
Decided January 26, 1931.
Attorney(s) appearing for the Case
Mr. John E. Hughes for Graham and Foster.
Assistant Attorney General Youngquist, with whom Solicitor General Thacher, Assistant Attorney General Rugg, and Messrs. Claude R. Branch, Sewall Key, Norman D. Keller, and George H. Foster, Special Assistants to the Attorney General, were on the brief, for Goodcell.
Mr. Robert E. Goodwin, with whom Mr. Harris H. Gilman was on the brief, for Eastern Equities Corporation.
Mr. Elkan Turk, with whom Messrs. Herman Goldman, Arthur Rothstein, Benjamin Wiener, and Donald Bourne were on the brief, for Daniel Reeves, Incorporated.
Mr. Ewing Everett, with whom Messrs. Robert N. Miller, J. Robert Sherrod, and Arthur N. Colton were on the brief, for Jennings, Executrix.
Mr. Donald V. Hunter, with whom Messrs. Robert N. Miller and S. Lyman Barber were on the brief, for Wright & Taylor, Incorporated.
Assistant Attorney General Youngquist, with whom Solicitor General Thacher and Messrs. Claude R. Branch, J. Louis Monarch, S. Dee Hanson, Norman D. Keller, and John MacC. Hudson, Special Assistants to the Attorney General, and Erwin N. Griswold were on the brief, for the United States, Anderson, and Lucas, in Nos. 519, 463, 529, and 565.
Mr. Theodore B. Benson, with whom Messrs. Guil Barber, William Meyerhoff, and Percy A. Matthews were on the brief, for the Oak Worsted Mills.
Messrs. Frank J. Albus, Theodore B. Benson, Guil Barber, William Meyerhoff, Chester F. Williams, Percy A. Matthews, and Frederick G. Fischer submitted for the Taft Woolen Company.
Mr. W.A. Sutherland, with whom Messrs. Joseph B. Brennan, Samuel Nesbitt Evins, Elmer P. Tuttle, and Clement F. Haynsworth were on the brief, for the Second National Bank of Saginaw, Trustee.
Mr. Harry Friedman for the Boston Pressed Metal Company.
Assistant Attorney General Rugg, with whom Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Claude R. Branch, Special Assistant to the Attorney General, and George H. Foster, Erwin N. Griswold, Bradley B. Gilman, and Lisle A. Smith were on the briefs, for the United States in Nos. 104, 105, 323, and 337.
Supreme Court of United States.
MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.
These cases involve the question of the effect and validity of section 611, which is to be read in connection with section 607, of the Revenue Act of 1928 (c. 852, 45 Stat. 791, 874, 875).1
No. 36, Graham et al. v. Goodcell, is typical of this group of cases. On March 22, 1918, petitioners filed their partnership...
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