DeGANAY v. LEDERER

No. 319.

250 U.S. 376 (1919)

39 S.Ct. 524

63 L.Ed. 1042

DeGANAY v. LEDERER, COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 9, 1919.


Attorney(s) appearing for the Case

Mr. James Wilson Bayard for DeGanay:

Mr. Assistant Attorney General Brown, with whom Mr. W.C. Herron was on the brief, for Lederer:


MR. JUSTICE DAY delivered the opinion of the court.

The Act of October 3, 1913, c. 16, § II, A, subdivision 1, 38 Stat. 166, provides:

"That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United...

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