O'MALLEY v. WOODROUGH

No. 810.

307 U.S. 277 (1939)

O'MALLEY, COLLECTOR OF INTERNAL REVENUE, v. WOODROUGH ET UX.

Supreme Court of United States.

Decided May 22, 1939.


Attorney(s) appearing for the Case

Solicitor General Jackson, with whom Assistant Attorney General Morris, and Messrs. Sewall Key, Arnold Raum, and Joseph T. Votava were on the brief, for appellant.

Messrs. J.A.C. Kennedy and George L. DeLacy, with whom Messrs. Edward J. Svoboda and Ralph E. Svoboda were on the brief, for appellees.


MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

The case is here under § 2 of the Act of August 24, 1937 (50 Stat. 751), as a direct appeal from a judgment of a district court whose "decision was against the constitutionality" of an Act of Congress. The suit below, an action at law to recover a tax on income claimed to have been illegally exacted, was disposed of upon the pleadings and turned on the single question now before us, to wit: Is the provision...

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