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LYNCH v. HORNBY

No. 422.

247 U.S. 339 (1918)

38 S.Ct. 543

62 L.Ed. 1149

LYNCH, COLLECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF MINNESOTA, v. HORNBY.

Supreme Court of United States.

Decided June 3, 1918.

Attorney(s) appearing for the Case

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

Mr. A.W. Clapp, with whom Mr. N.H. Clapp, Mr. H. Oldenburg and Mr. H.J. Richardson were on the brief, for respondent.

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.

Hornby, the respondent, recovered a judgment in the United States District Court against Lynch, as Collector of Internal Revenue, for the return of $171, assessed as an additional income tax under the Act of October 3, 1913, c. 16, 38 Stat. 114, 166, and paid under protest. The Circuit Court of Appeals affirmed the judgment, 236 Fed. Rep. 661, and the case comes here on certiorari. It was submitted at the same...

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