United States v. Merriam

These are actions brought by the United States against the respective defendants, to recover the amount of additional income taxes assessed against them under the Act of October 3, 1913, c. 16, 38 Stat. 114, 166. The pertinent provisions of the statute are:

• “A. Subdivision 1. That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding' calendar year to every citizen of the United States, whether residing at home or abroad, and to/every person residing in the United States, though not a citizen thereof, a…