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PEABODY v. EISNER

No. 705.

247 U.S. 347 (1918)

38 S.Ct. 546

62 L.Ed. 1152

PEABODY v. EISNER, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 3, 1918.

Attorney(s) appearing for the Case

Mr. Henry W. Clark 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 arose under the Federal Income Tax Act of October 3, 1913, c. 16, 38 Stat. 114, 166. The controversy is over the first cause of action set up by plaintiff in error in a suit against the Collector for the recovery of an additional tax exacted in respect of a certain dividend received by plaintiff in the year 1914, the facts being as follows: On and prior to March...

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