Dodge v. Brady, 240 U.S. 122 (1916)

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Dodge v. Brady


No. 213


Argued October 14, 15, 1915
Decided February 21, 1916
240 U.S. 122

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE EASTERN DISTRICT OF MICHIGAN

Syllabus

Under the exceptional conditions of this case, while there may have been ground for the district court dismissing it for lack of jurisdiction, as there was a basis for taking jurisdiction and the decision was clearly right on the merits, this Court does not reverse, but affirms the judgment which put an end to an absolutely useless controversy.

Brushaber v. Union Pacific R. Co., ante, p. 1, followed to effect that the Income Tax Law of 1913 is not unconstitutional in any of the respect involved in that or this action.

The facts, which involve the constitutionality and application of the Income Tax Law of 1913, are stated in the opinion.