Flint v. Stone Tracy Company


Flint v. Stone Tracy Company
Syllabus

Flint v. Stone Tracy Co. 220 U.S. 107 (1911) was a United States Supreme Court case challenging the validity of an income tax on corporations. The court ruled that the privilege of operating in corporate form is valuable and justifies imposition of an income tax.

846655Flint v. Stone Tracy Company — Syllabus

United States Supreme Court

220 U.S. 107

Flint  v.  Stone Tracy Company

443, 446, 456 and 457.

Argued March 17 and 18, 1910.

Ordered for reargument before full bench May 31, 1910.

Reargued January 17, 18 and 19, 1911.

Decided March 13, 1911.

[Syllabus from pages 107-113 intentionally omitted]

Messrs. Maxwell Evarts, Henry S. Wardner, and John G. Sargent for appellant in No. 407.

[Argument of Counsel from pages 113-119 intentionally omitted]

Messrs. Richard V. Lindabury, and Charles W. Pierson for appellant in no. 409.

Messrs. Richard V. Lindabury, Charles W. Pierson, and Robert Lynn Cox for appellant in No. 410.

[Argument of Counsel from pages 119-121 intentionally omitted]

Messrs. John G. Johnson, Frederic Jesup Stimson, Lawrence M. Stockton, J. Grant Forbes, and Harris Livermore for appellant in No. 425 and 457.

Notes

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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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