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- Flint_v._Stone_Tracy_Company 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 the states should exclusively 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.".
- Flint_v._Stone_Tracy_Company wikiPageID "13298236".
- Flint_v._Stone_Tracy_Company wikiPageRevisionID "568326562".
- Flint_v._Stone_Tracy_Company decideyear "1911".
- Flint_v._Stone_Tracy_Company dissent "Harlan".
- Flint_v._Stone_Tracy_Company fullname "Stella P. Flint, as General Guardian of the Property of Samuel N. Stone, Junior, a Minor, Appt.".
- Flint_v._Stone_Tracy_Company fullname "Stone Tracy Company, et al.".
- Flint_v._Stone_Tracy_Company fullname "v.".
- Flint_v._Stone_Tracy_Company hasPhotoCollection Flint_v._Stone_Tracy_Company.
- Flint_v._Stone_Tracy_Company holding "The privilege of operating in corporate form is valuable and justifies imposition of an income tax.".
- Flint_v._Stone_Tracy_Company joindissent "Van Devanter".
- Flint_v._Stone_Tracy_Company joinmajority "White, McKenna, Holmes, Lurton, Hughes, Lamar.".
- Flint_v._Stone_Tracy_Company litigants "Flint v. Stone Tracy Co.".
- Flint_v._Stone_Tracy_Company majority "Day".
- Flint_v._Stone_Tracy_Company scotus "1911".
- Flint_v._Stone_Tracy_Company uspage "107".
- Flint_v._Stone_Tracy_Company usvol "220".
- Flint_v._Stone_Tracy_Company subject Category:1911_in_United_States_case_law.
- Flint_v._Stone_Tracy_Company subject Category:Excise_taxes.
- Flint_v._Stone_Tracy_Company subject Category:Origination_Clause_case_law.
- Flint_v._Stone_Tracy_Company subject Category:United_States_Supreme_Court_cases.
- Flint_v._Stone_Tracy_Company subject Category:United_States_taxation_and_revenue_case_law.
- Flint_v._Stone_Tracy_Company type Case.
- Flint_v._Stone_Tracy_Company type LegalCase.
- Flint_v._Stone_Tracy_Company type SupremeCourtOfTheUnitedStatesCase.
- Flint_v._Stone_Tracy_Company type UnitOfWork.
- Flint_v._Stone_Tracy_Company type Situation.
- Flint_v._Stone_Tracy_Company comment "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 the states should exclusively tax corporations.".
- Flint_v._Stone_Tracy_Company label "Flint v. Stone Tracy Company".
- Flint_v._Stone_Tracy_Company sameAs m.03c10gl.
- Flint_v._Stone_Tracy_Company sameAs Q5459584.
- Flint_v._Stone_Tracy_Company sameAs Q5459584.
- Flint_v._Stone_Tracy_Company wasDerivedFrom Flint_v._Stone_Tracy_Company?oldid=568326562.
- Flint_v._Stone_Tracy_Company isPrimaryTopicOf Flint_v._Stone_Tracy_Company.
- Flint_v._Stone_Tracy_Company name "Stella P. Flint, as General Guardian of the Property of Samuel N. Stone, Junior, a Minor, Appt.".
- Flint_v._Stone_Tracy_Company name "Stone Tracy Company, et al.".
- Flint_v._Stone_Tracy_Company name "v.".