Case Name: MANUFACTURERS TRUST COMPANY v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-04-01
Citations: 92 Ct. Cl. 622
Docket Number: No. 43829
Parties: MANUFACTURERS TRUST COMPANY v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 92
Pages: 622–623

Head Matter:
MANUFACTURERS TRUST COMPANY v. THE UNITED STATES
[No. 43829]
[91 C. Cls. 406;
312 U. S. —]

Opinion:
'Income tax on profits from- purchases and sales of silver bullion; transactions taxable separately; legal fees not an allowable deduction.
Decided April 1, 1940; petition dismissed. Plaintiff's motion for new trial overruled October 7, 1940.
Plaintiff's petition for writ of certiorari denied by the Supreme Court February 17, 1941.