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Eliot v. Freeman, 220 U.S. 178 (1911)
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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.
Eliot v. Freeman, 220 U.S. 178 (1911)
Eliot v. Freeman Nos. 448 , 496 Argued January 19, 1911 Decided March 13, 1911 220 U.S. 178
APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES
FOR THE DISTRICT OF MASSACHUSETTS
Syllabus
It was the intention of Congress to embrace within the corporation tax provisions of the Tariff Act of August 5, 1909, c. 6, 36 Stat. 11, 112, only such corporations and joint stock associations as are organized under some statute, or derive from that source some quality or benefit not existing at the common law.
A trust formed in a state, where statutory joint stock companies are unknown, for the purpose of purchasing, improving, holding and selling land, and which does not have perpetual succession but ends with lives in being and twenty years thereafter, is not within the provisions of the Corporation Tax Law.
The facts, which involve the construction of the Corporation Tax Law, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Eliot v. Freeman, 220 U.S. 178 (1911) in 220 U.S. 178 220 U.S. 183. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=PW4ZHV6DP4VYKL5.
MLA: U.S. Supreme Court. "Syllabus." Eliot v. Freeman, 220 U.S. 178 (1911), in 220 U.S. 178, page 220 U.S. 183. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PW4ZHV6DP4VYKL5.
Harvard: U.S. Supreme Court, 'Syllabus' in Eliot v. Freeman, 220 U.S. 178 (1911). cited in 1911, 220 U.S. 178, pp.220 U.S. 183. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=PW4ZHV6DP4VYKL5.
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