Routzahn v. Mason

Since this case was de-

cided below, the Supreme Court’s opinion in Edwards v. Douglas has appeared. 269 U. S. 204, 46 S. Ct. 85, 70 L. Ed. -. While upon its facts the present case can be distinguished from that one, yet wo conclude that the general view of .the purpose and construction of the law there stated by Mr. Justice Brandéis must be applied here, and this leads us to a reversal of the judgment below.

The corporate dividends, which came to Mason and formed the basis of this tax, were declared near the end of 1916, and were made payable and were paid a,t various dates in 1917, from…