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United States v. Whitridge, 231 U.S. 144 (1913)
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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.
United States v. Whitridge, 231 U.S. 144 (1913)
United States v. Whitridge Nos. 466 , 467 Argued October 21, 1913 Decided November 10, 1913 231 U.S. 144
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
The Corporation Tax Law of 1909 was adopted before the ratification of the Sixteenth Amendment, and imposed an excise tax on the doing of business by corporations, and not in any sense a tax on property or upon income merely as such. Flint v. Stone-Tracy Co., 220 U.S. 107. The Corporation Tax Law does not in terms impose a tax upon corporate property or franchises as such, nor upon the income arising from the conduct of business unless it be carried on by the corporation.
The Act of August 5, 1909, c. 6, § 38, 36 Stat. 11, 112, does not impose a tax upon the income derived from the management of corporate property by receivers under the conditions of this case.
193 F. 289, 198 F. 774, affirmed.
The facts, which involve the construction of the federal Corporation Tax Act and the determination of whether the same imposed a tax upon the income derived from the management of corporate property by receivers appointed by the court, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Whitridge, 231 U.S. 144 (1913) in 231 U.S. 144 231 U.S. 145. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=MMISSZLWR7JAAZC.
MLA: U.S. Supreme Court. "Syllabus." United States v. Whitridge, 231 U.S. 144 (1913), in 231 U.S. 144, page 231 U.S. 145. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=MMISSZLWR7JAAZC.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Whitridge, 231 U.S. 144 (1913). cited in 1913, 231 U.S. 144, pp.231 U.S. 145. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=MMISSZLWR7JAAZC.
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