Warren v. Shook
Supreme Court of the United States
Error to tbe Circuit Court of tbe United States for tbe Southern District of New York. This case was tried upon tbe following agreed statement of facts:— First, “ That tbe plaintiffs, from tbe first day of April, 1865, to. tbe first day of May, 1866, were copartners in the city of New York, doing business under tbe firm name of ‘ John Warren & Son.-’ ” •Second, That, during sucb time, tbe plaintiffs, as sucb copartners, bad a place of business in tbe thirty-second collection…
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Error to tbe Circuit Court of tbe United States for tbe Southern District of New York. This case was tried upon tbe following agreed statement of facts:— First, “ That tbe plaintiffs, from tbe first day of April, 1865, to. tbe first day of May, 1866, were copartners in the city of New York, doing business under tbe firm name of ‘ John Warren & Son.-’ ” •Second, That, during sucb time, tbe plaintiffs, as sucb copartners, bad a place of business in tbe thirty-second collection .district of New York, where credits were opened by tbe deposit and collection of money and currency subject to be paid…
1Opinion of the CourtJustice Hunt
The plaintiffs were licensed bankers in the city of New York. They also bought and sold gold and stocks for others upon a commission paid to them for that service. On their own account, they also dealt largely in gold and stocks. They have paid the taxes imposed by the revenue laws upon bankers. The government agents have now imposed upon them, and collected the taxes chargeable by law upon brokers. This includes the tax of one-twentieth of one per . cent upon sales made by the plaintiffs on their own account, as well as upon sales made for others. It is to this that the plaintiffs object,…
2Cases cited1 opinion
- United States v. FiskSupreme Court of the United States · 1866
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- Staunton Industrial L. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1941
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