PIERCE V. UNITED STATES, 232 U. S. 290 (1914)
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U.S. Supreme Court
Pierce v. United States, 232 U.S. 290 (1914)
Pierce v. United States
No. 64 and 623
Argued January 6, 7, 1914
Decided February 24, 1914
232 U.S. 290
Syllabus
Billings v. United States, ante, p. 232 U. S. 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.3d 9, reversed.
The facts are stated in the opinion.