Burnet v. Henry

Supreme Court of the United States
Burnet v. Henry, 283 U.S. 229 (1931)
51 S. Ct. 416; 75 L. Ed. 995; 1931 U.S. LEXIS 141; 9 A.F.T.R. (P-H) 1433

Burnet v. Henry

Opinion

Mr. Justice Sutherland

delivered the opinion of the Court.

The question in this case is the same as that which has been determined against the respondent in Burnet v. Houston, ante, p. 223. The subscription to the fund described in our opinion in that case was not made by respondent direct, but by her brother, Samuel F. Houston, acting as her agent. Otherwise the facts are the same; and upon the authority of the Houston case the judgment of the court below, 39 F. (2d) 358, is

Reversed.

Reference

Full Case Name
Burnet, Commissioner of Internal Revenue, v. Henry
Cited By
1 case
Status
Published