1. Home
  2. Browse Decisions
  3. U.S.
  4. 247 U.S.
  5. 247 U.S. 189 (1918)
 

HAYS v. GAULEY MT. COAL CO.

No. 327.

247 U.S. 189 (1918)

38 S.Ct. 470

62 L.Ed. 1061

HAYS, COLLECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF WEST VIRGINIA, v. GAULEY MOUNTAIN COAL COMPANY.

Supreme Court of United States.

Decided May 20, 1918.

Attorney(s) appearing for the Case

The Solicitor General, with whom Mr. Wm. C. Herron was on the brief, for petitioner.

Mr. Henry B. Closson, for respondent, submitted.

Mr. Robert R. Reed, by leave of court, filed a brief on behalf of the Investment Bankers' Association of America, as amicus curiae.

MR. JUSTICE PITNEY delivered the opinion of the court.

Suit by the Gauley Mountain Coal Company against the Collector to recover taxes alleged to have been unlawfully collected under Corporation Excise Tax Act of August 5, 1909, c. 6, 36 Stat. 11, 112, § 38. The District Court gave judgment in favor of defendant, which was reversed by the Circuit Court of Appeals (230 Fed. Rep. 110), whereupon a writ of certiorari was allowed. The case was submitted together...

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