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SOUTHERN PACIFIC CO. v. LOWE

No. 452.

247 U.S. 330 (1918)

38 S.Ct. 540

62 L.Ed. 1142

SOUTHERN PACIFIC COMPANY v. LOWE, UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE SECOND DISTRICT OF NEW YORK.

Supreme Court of United States.

Decided June 3, 1918.

Attorney(s) appearing for the Case

Mr. Gordon M. Buck for plaintiff in error.

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

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.

This case presents a question arising under the Federal Income Tax Act of October 3, 1913, c. 16, 38 Stat. 114, 166. Suit was brought by plaintiff in error against the Collector to recover taxes assessed against it and paid under protest. There were two causes of action, of which only the second went to trial, it having been stipulated that the trial of the other might be postponed until the final determination...

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