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Gray v. Darlington
United States Supreme Court
82 U.S. (15 Wall.) 63, 21 L. Ed. 45 (1872)
- Written by Heather Whittemore, JD
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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