Pierce v. United States, 232 U.S. 290 (1914)

Name: Pierce v. United States, 232 U.S. 290 (1914) - Syllabus
Author: U.S. Supreme Court

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 232 U.S. 289, click here.

Pierce v. United States

No. 64 and 623

Argued January 6, 7, 1914
Decided February 24, 1914
232 U.S. 290

ERROR TO THE CIRCUIT COURT OF THE UNITED STATES

FOR THE SOUTHERN DISTRICT OF NEW YORK

Syllabus

Billings v. United States, ante, p. 261, followed and distinguished, to the effect that the owner of a foreign-built yacht is not liable for the tax imposed by § 37 of the Tariff Act of 1909 if the yacht was not actually used at all during the preceding year.

190 F. 359, reversed.

The facts are stated in the opinion.

Contents:

Related Resources

None available for this document.

Download Options

Title: Pierce v. United States, 232 U.S. 290 (1914)

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options

Title: Pierce v. United States, 232 U.S. 290 (1914)

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: U.S. Supreme Court, "Syllabus," Pierce v. United States, 232 U.S. 290 (1914) in 232 U.S. 290 232 U.S. 291. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=9MMWMNRJDRHW52H.

MLA: U.S. Supreme Court. "Syllabus." Pierce v. United States, 232 U.S. 290 (1914), in 232 U.S. 290, page 232 U.S. 291. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=9MMWMNRJDRHW52H.

Harvard: U.S. Supreme Court, 'Syllabus' in Pierce v. United States, 232 U.S. 290 (1914). cited in 1914, 232 U.S. 290, pp.232 U.S. 291. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=9MMWMNRJDRHW52H.

General Summary