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Carbon Steel Co. v. Lewellyn, 251 U.S. 501 (1920)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Carbon Steel Co. v. Lewellyn, 251 U.S. 501 (1920)
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Carbon Steel Company v. Lewellyn No. 535 Argued January 12, 1920 Decided March 1, 1920 251 U.S. 501
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
The rule of strict construction will not be pressed so far as to reduce a taxing statute to a practical nullity by permitting easy evasion. P. 505.
The Munitions Manufacturer’s Tax payable under the Act of September 8, 1916, c. 463, § 301, 39 Stat. 780, by persons "manufacturing" shells, etc., and computed as an excise of 12 1/2 percent upon the net profit from the sale or disposition of such article "manufactured" within the United States, applies to the profits derived from sale of shells under contract to the British government by one who performed the manufacture in its early stage only, and had the subsequent operations performed by subcontractors, furnishing them the steel so partly manufactured, with some of the other materials, retaining ownership of materials when furnished, and control of the operations, and owning the shell when completed. P. 503.
This liability is not affected by the fact that the subcontractors paid a similar tax on their profits. P. 506.
258 F. 533 affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Carbon Steel Co. v. Lewellyn, 251 U.S. 501 (1920) in 251 U.S. 501 251 U.S. 502. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=296JWQ3AL1WW4DC.
MLA: U.S. Supreme Court. "Syllabus." Carbon Steel Co. v. Lewellyn, 251 U.S. 501 (1920), in 251 U.S. 501, page 251 U.S. 502. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=296JWQ3AL1WW4DC.
Harvard: U.S. Supreme Court, 'Syllabus' in Carbon Steel Co. v. Lewellyn, 251 U.S. 501 (1920). cited in 1920, 251 U.S. 501, pp.251 U.S. 502. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=296JWQ3AL1WW4DC.
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