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MARR v. UNITED STATES

No. 236.

268 U.S. 536 (1925)

45 S.Ct. 575

69 L.Ed. 1079

MARR v. UNITED STATES.

Supreme Court of United States.

Decided June 1, 1925.

Attorney(s) appearing for the Case

Mr. William L. Frierson, for appellant.

The Solicitor General, with whom Messrs. Nelson T. Hartson and Chester A. Gwinn were on the brief, for the United States.

Messrs. James Byrne and Arthur A. Ballantine submitted a brief as amici curiae, by special leave of Court.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

Prior to March 1, 1913, Marr and wife purchased 339 shares of the preferred and 425 shares of the common stock of the General Motors Company of New Jersey for $76,400. In 1916, they received in exchange for this stock 451 shares of the preferred and 2,125 shares of the common stock of the General Motors Corporation of Delaware which (including a small cash payment)...

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