Pierce v. United States
Supreme Court of the United States
APPEAL FROM THE’ CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT. Appeal from a decree of the Circuit Court of Appeals affirming a decree of the District .Court in favor of the United States in a creditor’s suit, brought by the Government against stockholders to satisfy a fine recovered from their corporation.
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the court.
In 1907 the Waters Pierce Oil Company, a Missouri corporation, was indicted in the District Court of the United States for the Western District of Louisiana under the Elkins Act (February 19, 1903, c. 708, § 2, 32 Stat. 847), for receiving rebates. In 1913 the Company sold- and transferred all its property to the Pierce Oil Corporation; all the proceeds were paid to Henry S. Priest and Clay Arthur Pierce as trustees; and they distributed the same among the stockholders. Of these Henry Clay Pierce and the Pierce Investment Company,…
2Cases cited23 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Northern Pacific Railway Co. v. BoydSupreme Court of the United States · 1913
- Hollins v. Brierfield Coal & Iron Co.Supreme Court of the United States · 1893
- Wisconsin v. Pelican InsuranceSupreme Court of the United States · 1888
- Wetmore v. MarkoeSupreme Court of the United States · 1904
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3Cited by157 opinions
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- Commissioner v. SternSupreme Court of the United States · 1958
- Fairmount Glass Works v. Cub Fork Coal Co.Supreme Court of the United States · 1933
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