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Mason v. Routzahn, 275 U.S. 175 (1927)
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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.
Mason v. Routzahn, 275 U.S. 175 (1927)
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Mason v. Routzahn No. 152 Argued October 6, 1927 Decided November 21, 1927 275 U.S. 175
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
1. Dividends paid in 1917, when there were net profits made in 1916 sufficient for the purpose and no net profits had been made in 1917 prior to the payment, are taxable to the shareholder at the 1916 rate, though profits were accumulated by the corporation in 1917 subsequently to the payment of the dividends. Revenue Act 1916, § 31(b) as amended 1917. See Edwards v. Douglas, 269 U.S. 204. P. 177.
2. The date of payment, not the date of declaration, of the dividend is the date of distribution within the meaning of § 31(b), supra. P. 178.
13 F.2d 702 reversed.
Certiorari, 273 U.S. 687, to a judgment of the, circuit court of appeals which reversed a judgment rendered by the district court, 8 F.2d 56, in favor of Mason, plaintiff in an action to recover money paid to the Collector, under protest, as a tax on dividends.
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Chicago: U.S. Supreme Court, "Syllabus," Mason v. Routzahn, 275 U.S. 175 (1927) in 275 U.S. 175 275 U.S. 176. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=7FWL773R951E5LU.
MLA: U.S. Supreme Court. "Syllabus." Mason v. Routzahn, 275 U.S. 175 (1927), in 275 U.S. 175, page 275 U.S. 176. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=7FWL773R951E5LU.
Harvard: U.S. Supreme Court, 'Syllabus' in Mason v. Routzahn, 275 U.S. 175 (1927). cited in 1927, 275 U.S. 175, pp.275 U.S. 176. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=7FWL773R951E5LU.
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