Majority
p. 682No. 716. Herbert Darlington v. Harry W. Mager, Collector of Internal Revenue for the First District of Illinois. Argued April 14, 1921. Decided April 18, 1921.
Syllabus
Error to the District Court of the United States for the Northern District of Illinois.Affirmed with costs, upon authority of the Act of February 24, 1919, c. 18, § 213a, 40 Stat., 1057,; 1065; Act of September 8, 1916, c. 463, § 2 (a), 39 Stat. 756 , 757; Merchants' Loan & Trust Co. v. Smietanka, 255 U. S. 509 ; Eldorado Coal & Mining Co. v. Mager, 255 U. S. 522 ; Goodrich v. Edwards, 255 U. S. 527 ; and Walsh v. Brewster 255 U. S. 536 . Mr. Herbert Pope, with whom Mr. RusnC. Butler, Mr. James J. For stall and Mr. E. B. Prettyman were on the brief, for plaintiff in error. The Solicitor General for defendant in error.
Cases cited
- Merchants' Loan & Trust Co. v. Smietanka 255 U. S. 509 p. 682
- Eldorado Coal & Mining Co. v. Mager 255 U. S. 522 p. 682
- Goodrich v. Edwards 255 U. S. 527 p. 682
- Walsh v. Brewster 255 U. S. 536 p. 682