Dodge v. Brady
Supreme Court of the United States
APPEAL FROM THE DISTRICT COURT OP THE UNITED STATES FOR THE EASTERN DISTRICT OF MICHIGAN. The facts, which involve the constitutionality and application of the Income Tax Law of 1913, are stated in the opinion. The whole of the Income Tax provision of the Tariff, subd. 2] div.
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APPEAL FROM THE DISTRICT COURT OP THE UNITED STATES FOR THE EASTERN DISTRICT OF MICHIGAN. The facts, which involve the constitutionality and application of the Income Tax Law of 1913, are stated in the opinion. The whole of the Income Tax provision of the Tariff, subd. 2] div. A, of § 2 of the Act of October 3, .1913, is unconstitutional, because of the invalidity of the provisions: (1) subjecting stockholders-in corporations, when computing. their surtaxes to liability for the gains and profits of the corporations which have not been divided or distributed; (2) vesting in the Secretary of…
1Opinion of the CourtChief Justice White
deliyered the opinion of the court.
The appellants are the same persons who sued in Dodge v. Osborn, just decided, ante, p. 118. After the dismissal .of that suit. by the Supreme Court of the District of Columbia for want of jurisdiction the parties, on'June 10, 1914, ¿led their bill in the court below against the Collector of Internal Revenue to enjoin the collection of the surtaxes assessed against them which were disputed in the previous case on substantially the same grounds alleged in the complaint in that case. The bill alleged, however, that plaintiffs had filed with the Collector “an…
2Cited by60 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Bailey, Collector of Internal Revenue v. GeorgeSupreme Court of the United States · 1922
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- John M. Hirst & Co. v. GentschCourt of Appeals for the Sixth Circuit · 1943
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