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SMIETANKA v. INDIANA STEEL CO.

No. 214.

257 U.S. 1 (1921)

42 S.Ct. 1

66 L.Ed. 99

SMIETANKA, COLLECTOR OF INTERNAL REVENUE FOR THE FIRST DISTRICT OF ILLINOIS, v. INDIANA STEEL COMPANY.

Supreme Court of United States.

Decided October 24, 1921.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Ottinger, with whom Mr. Solicitor General Beck was on the brief, for Smietanka.

Mr. William Beye, with whom Mr. K.K. Knapp and Mr. R.W. Campbell were on the brief, for Indiana Steel Company.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a suit brought to recover internal revenue special excise taxes for the years 1910 and 1912, assessed under the Act of Congress of August 5, 1909, c. 6, § 38, 36 Stat. 11, 112; and paid by the plaintiff, the defendant in error, under duress. The taxes were collected by S.M. Fitch, then collector of internal revenue, and it was certified by the District Court...

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