United States v. Schillinger
U.S. Circuit Court for the District of Southern New York
[Error to the district court of the United States for the Southern district of New York. [This was an action by the United States against John J. Schillinger to recover the income tax on certain promissory notes.]
1Opinion of the Court
JOHNSON, Circuit Judge.
The question on this writ of error is, whether the defendant was liable to an income tax for the year ending December 31, 1871, upon the amount of certain promissory notes. These notes were received by him during the year 1871, upon a sale of certain patent rights, in part payment of the price thereof. They did not become due until some time in the year 1S72, and then they were paid. In my opinion there is no ground for this action. The tax was imposed for the years 1870 and 1871, and no longer, upon the gains, profits and income of every person residing in the United…
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