Legal Opinion
United States v. Hudson
Supreme Court of the United States
Decided January 11, 1937No. 97PublishedCited by 111 opinions
1Opinion of the CourtJustice Van Devanter
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 the amount of the tax refunded, and then brought suit in the Court of Claims to recover the same. The court held the tax invalid, as retroactively applied to respondent’s sales, and gave judgment accordingly. 12 P. Supp.…
2Cases cited7 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Milliken v. United StatesSupreme Court of the United States · 1931
- Lynch v. HornbySupreme Court of the United States · 1918
- Patton v. BradySupreme Court of the United States · 1902
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
2 more not listed; retrieve them via the Exa API.
3Cited by111 opinions
- United States v. CarltonSupreme Court of the United States · 1994
- Swayne & Hoyt, Ltd. v. United StatesSupreme Court of the United States · 1937
- United States v. DarusmontSupreme Court of the United States · 1981
- Fleming v. RhodesSupreme Court of the United States · 1947
- Louis F. Peick v. Pension Benefit Guaranty CorporationCourt of Appeals for the Seventh Circuit · 1983
106 more not listed; retrieve them via the Exa API.