1. Home
  2. Browse Decisions
  3. U.S.
  4. 299 U.S.
  5. 299 U.S. 498 (1937)
 

UNITED STATES v. HUDSON

No. 97.

299 U.S. 498 (1937)

57 S.Ct. 309

81 L.Ed. 370

UNITED STATES v. HUDSON.

Supreme Court of United States.

Decided January 11, 1937.

Attorney(s) appearing for the Case

Assistant Attorney General Jackson, with whom Solicitor General Reed and Messrs. Sewall Key, George H. Foster, Herman Oliphant, and Loren P. Oakes were on the brief, for the United States.

Mr. Bernhard Knollenberg, with whom Mr. George de Forest Lord was on the brief, for respondent.

By leave of Court, Messrs. Kingman Brewster, O.R. Folsom-Jones, A.H. Conner, and John Ward Cutler filed a brief, as amici curiae, urging affirmance of the decision below.

MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

Respondent bought on May 3 and sold on May 23 and 29, all in 1934, certain futures contracts for the delivery of 500,000 ounces of silver, and realized therefrom, after deducting allowed expenses, a profit of $8,621.96. He paid a tax of 50% of this profit in obedience to the taxing provision of the Silver Purchase Act of June 19, 1934,1 duly but unsuccessfully sought to have...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases