1. Home
  2. Browse Decisions
  3. U.S.
  4. 300 U.S.
  5. 300 U.S. 150 (1937)
 

DUPONT v. UNITED STATES

No. 332.

300 U.S. 150 (1937)

DUPONT ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided February 1, 1937.

Attorney(s) appearing for the Case

Mr. Irving Mariash, with whom Mr. I. Maurice Wormser was on the brief, for petitioners.

Mr. Thurman Arnold, with whom Solicitor General Reed, Assistant Attorney General Jackson, and Messrs. Sewall Key and George H. Zeutzius were on the brief, for the United States.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

Section 800, Schedule A (4) of the Revenue Act, 1926,1 imposes a stamp tax upon "each sale, agreement of sale, or agreement to sell (not including so-called transferred or scratch sales) . . . at, or under the rules or usages of, any exchange .. . for future delivery." Whether the tax is payable upon a broker's transfer of a customer's account in cotton futures to another broker through...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases