Pierce v. United States

Supreme Court

Pierce v. United States

232 U.S. 292, 34 S. Ct. 427, 58 L. Ed. 610, 1914 U.S. LEXIS 1354

CourtSupreme Court of the United States

DecidedFebruary 24, 1914

DocketNos. 65 and 624

StatusPublished

This text of 232 U.S. 292 (Pierce v. United States) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Pierce v. United States, 232 U.S. 292, 34 S. Ct. 427, 58 L. Ed. 610, 1914 U.S. LEXIS 1354 (1914).

Pincite

Opinion

Mr. Chief Justice White

delivered the opinion of the court.

These cases concern the right to recover a tax on the yacht Yacona, becoming due on the first of September, 1910. The complaint filed by the United States in No. 65 was in substance like that filed in the previous cases and the answer in effect set up the same defenses, especially the defense relating to the non-use of the yacht. The case, by stipulation, was submitted to the court without a jury, a finding of facts was made which distinctly established *293 the non-use during the taxing year and the court gave a judgment for the tax, although it rejected the interest, upon the same construction of the act which it applied in the previous cases. The certificate in this as in the other cases is here in consequence of error prosecuted by the United States to the Circuit Court of Appeals, because of the rejection of the interest claimed. Treating this case as we treated the others and applying the construction in those cases given, it follows that the judgment in this case must be reversed.

And it is so ordered.

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Mr. Chief Justice White

delivered the opinion of the court.

These cases concern the right to recover a tax on the yacht Yacona, becoming due on the first of September, 1910. The complaint filed by the United States in No. 65 was in substance like that filed in the previous cases and the answer in effect set up the same defenses, especially the defense relating to the non-use of the yacht. The case, by stipulation, was submitted to the court without a jury, a finding of facts was made which distinctly established *293 the non-use during the taxing year and the court gave a judgment for the tax, although it rejected the interest, upon the same construction of the act which it applied in the previous cases. The certificate in this as in the other cases is here in consequence of error prosecuted by the United States to the Circuit Court of Appeals, because of the rejection of the interest claimed. Treating this case as we treated the others and applying the construction in those cases given, it follows that the judgment in this case must be reversed.

And it is so ordered.

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Bluebook (online)

232 U.S. 292, 34 S. Ct. 427, 58 L. Ed. 610, 1914 U.S. LEXIS 1354, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pierce-v-united-states-scotus-1914.