Case Name: Herbert Darlington v. Harry W. Mager, Collector of Internal Revenue for the First District of Illinois
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1921-04-18
Citations: 256 U.S. 682
Docket Number: No. 716
Parties: Herbert Darlington v. Harry W. Mager, Collector of Internal Revenue for the First District of Illinois.
Judges: 
Reporter: United States Reports
Volume: 256
Pages: 682–682

Head Matter:
No. 716.
Herbert Darlington v. Harry W. Mager, Collector of Internal Revenue for the First District of Illinois.
Error to the District Court of the United States for the Northern District of Illinois.
Argued April 14, 1921.
Decided April 18, 1921.

Opinion:
Per Curiam.
Affirmed with costs, upon authority of the Act of February 24, 1919, c. 18, § 213a, 40 Stat., 1057,; 1065; Act of September 8, 1916, c. 463, § 2 (a), 39 Stat. 756, 757; Merchants' Loan & Trust Co. v. Smietanka, 255 U. S. 509; Eldorado Coal & Mining Co. v. Mager, 255 U. S. 522; Goodrich v. Edwards, 255 U. S. 527; and Walsh v. Brewster 255 U. S. 536. Mr. Herbert Pope, with whom Mr. RusnC. Butler, Mr. James J. For stall and Mr. E. B. Prettyman were on the brief, for plaintiff in error. The Solicitor General for defendant in error.