Legal Opinion
United States v. Ludey
Supreme Court of the United States
Decided May 16, 1927No. 289PublishedCited by 479 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court. .
Ludey brought this suit in the Court of Claims to recover an amount exacted as additional taxes for 1917, under the income and excess profits provisions of the Revenue Act of 1916, September 8, 1916, c. 463, Title I, 39 Stat. 756, 757-759, as amended by the Revenue Act of 1917, October 3, 1917, c. 63, 40 Stat. 300, 329. The tax was assessed on thé alleged gain from a sale in 1917 of oil mining properties which had been owned and operated by him for several years. The Commissioner of. Internal Revenue determined that there was a gain on…
2Cases cited5 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- United States v. Biwabik Mining Co.Supreme Court of the United States · 1918
- Wisconsin v. IllinoisSupreme Court of the United States · 1926
3Cited by479 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Anderson v. HelveringSupreme Court of the United States · 1940
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
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