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


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. 359, reversed.

The facts are stated in the opinion.

Page 232 U. S. 291

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