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IRWIN v. GAVIT

No. 325.

268 U.S. 161 (1925)

45 S.Ct. 475

69 L.Ed. 897

IRWIN, FORMER COLLECTOR OF INTERNAL REVENUE, v. GAVIT.

Supreme Court of United States.

Decided April 27, 1925.

Attorney(s) appearing for the Case

The Solicitor General, with whom Mr. Chester A. Gwinn, was on the brief, for petitioner.

Mr. Neile F. Towner, for respondent.

Mr. Frank Davis and Mr. John W. Davis filed a brief as amici curiae by special leave of Court.

Mr. James Craig Peacock and Mr. John W. Townsend also filed a brief as amici curiae by special leave of Court.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit to recover taxes and penalties exacted by the Collector under the Income Tax Act of October 3, 1913, c. 16, Section II, A. subdivisions 1 and 2; B.D. and E. 38 Stat. 114, 166, et seq. The Collector demurred to the complaint. The demurrer was overruled and judgment given for the plaintiff by the District Court, 275, Fed. 643, and the Circuit Court...

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