1. Home
  2. Browse Decisions
  3. U.S.
  4. 232 U.S.
  5. 232 U.S. 261 (1914)
 

BILLINGS v. UNITED STATES

Nos. 66 and 625.

232 U.S. 261 (1914)

34 S.Ct. 421

58 L.Ed. 596

BILLINGS v. UNITED STATES. UNITED STATES v. BILLINGS.

Supreme Court of United States.

Decided February 24, 1914.

Attorney(s) appearing for the Case

Mr. William D. Guthrie for the owners of foreign-built yachts, in this and other cases argued simultaneously herewith.

Mr. Assistant Attorney General Adkins, with whom Mr. Karl W. Kirchwey was on the brief, for the United States, in this and other cases argued simultaneously herewith.

MR. CHIEF JUSTICE WHITE delivered the opinion of the court.

It is necessary to determine whether these two cases from different courts are not virtually one and to be considered in that aspect.

The United States sued for the amount of a tax with interest. The alleged liability under the statute was challenged and if it existed the statute was alleged to be repugnant to the Constitution of the United States and right...

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