Supreme Court of the United States May 16, 1927, 289 (United States v. Ludey)

Mr. Justice Brandéis

delivered the opinion of the Court. .

Ludey brought this suit in the Court of Claims to recover an amount exacted as additional taxes for 1917, under the income and excess profits provisions of the Revenue Act of 1916, September 8, 1916, c. 463, Title I, 39 Stat. 756, 757-759, as amended by the Revenue Act of 1917, October 3, 1917, c. 63, 40 Stat. 300, 329.