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Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939)
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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.
Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939)
Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939) No. 17 Argued October 16, 17, 1939 Decided December 11, 1939 308 U.S. 331
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
A state corporate franchise tax on the privilege of doing local business, measured by a charge upon such proportion of the outstanding capital stock, surplus, and undivided profits of the corporation, plus its long-term obligations, as the gross receipts from its local business bear to the gross receipts of its entire business, held constitutional. P. 334.
The gross receipts from the local business for the year in question were approximately $34,000,000; the total gross receipts about $888,000,000; the ratio of local to total receipts, 3.85 percent; the total taxable capital $600,000,000; the value of local assets about $3,000,000, while the value of the capital allocated to the taxing State as a base for taxation by the statutory formula would exceed $23,000,000. 100 F.2d 515 affirmed.
Certiorari, 306 U.S. 628, to review the affirmance by the court below of a judgment sustaining a state tax.
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Chicago: U.S. Supreme Court, "Syllabus," Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939) in 308 U.S. 331 308 U.S. 332. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=TDJU6WC5SJQ82LN.
MLA: U.S. Supreme Court. "Syllabus." Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939), in 308 U.S. 331, page 308 U.S. 332. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=TDJU6WC5SJQ82LN.
Harvard: U.S. Supreme Court, 'Syllabus' in Ford Motor Co. v. Beauchamp, 308 U.S. 331 (1939). cited in 1939, 308 U.S. 331, pp.308 U.S. 332. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=TDJU6WC5SJQ82LN.
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