Flint v. Stone Tracy Co. (original) (raw)

dbo:abstract

Flint v. Stone Tracy Co., 220 U.S. 107 (1911), was a United States Supreme Court case in which a taxpayer challenged the validity of a federal income tax on corporations. The privilege of incorporation is a state function, and the challengers argued that only the states should tax corporations. The Court ruled that the privilege of operating in corporate form is valuable and justifies imposition of a federal income tax: The continuity of the business, without interruption by death or dissolution, the transfer of property interests by the disposition of shares of stock, the advantages of business controlled and managed by corporate directors, the general absence of individual liability, these and other things inhere in the advantages of business thus conducted, which do not exist when the same business is conducted by private individuals or partnerships. (en)

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Flint v. Stone Tracy Co., 220 U.S. 107 (en)

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https://www.courtlistener.com/opinion/97378/flint-v-stone-tracy-co/

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Harlan (en)

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https://caselaw.findlaw.com/us-supreme-court/220/107.html

dbp:fullname

v. (en)
Stone Tracy Company, et al. (en)
Stella P. Flint, as General Guardian of the Property of Samuel N. Stone, Junior, a Minor, Appt. (en)

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https://scholar.google.com/scholar_case%3Fcase=17853944152368373401

dbp:holding

The privilege of operating in corporate form is valuable and justifies imposition of an income tax. (en)

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Van Devanter (en)

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White, McKenna, Holmes, Lurton, Hughes, Lamar. (en)

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https://supreme.justia.com/cases/federal/us/220/107/case.html

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Flint v. Stone Tracy Co. (en)

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http://cdn.loc.gov/service/ll/usrep/usrep220/usrep220107/usrep220107.pdf

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Day (en)

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Flint v. Stone Tracy Co., 220 U.S. 107 (1911), was a United States Supreme Court case in which a taxpayer challenged the validity of a federal income tax on corporations. The privilege of incorporation is a state function, and the challengers argued that only the states should tax corporations. The Court ruled that the privilege of operating in corporate form is valuable and justifies imposition of a federal income tax: (en)

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Flint v. Stone Tracy Co. (en)

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(en)
v. (en)
Stone Tracy Company, et al. (en)
Stella P. Flint, as General Guardian of the Property of Samuel N. Stone, Junior, a Minor, Appt. (en)

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wikipedia-en:Flint_v._Stone_Tracy_Co.