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Gray v. Darlington
United States Supreme Court
82 U.S. (15 Wall.) 63, 21 L. Ed. 45 (1872)
Facts
In 1865 Darlington (plaintiff) exchanged treasury notes that he owned for government bonds. Four years later, Darlington sold the bonds for $20,000 more than his initial treasury notes had cost. The assistant assessor of the United States for the district that Darlington lived in assessed a 5 percent tax on the $20,000 as income that Darlington had made in 1869. Darlington appealed.
Rule of Law
Issue
Holding and Reasoning (Field, J.)
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