About: Flint v. Stone Tracy Co.

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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:

Attributes	Values
rdf:type	Thing case Legal Case unit of work Legal case yago:WikicatUnitedStatesSupremeCourtCases yago:Abstraction100002137 yago:Case107308889 yago:Charge113400798 yago:Event100029378 yago:Excise113316332 yago:Happening107283608 yago:IndirectTax113313899 yago:Levy113308864 yago:Liabilities113396054 yago:Possession100032613 yago:PsychologicalFeature100023100 yago:Relation100031921 yago:YagoPermanentlyLocatedEntity Supreme Court of the United States case yago:Tax113308999 yago:WikicatExciseTaxes umbel-rc:Event
rdfs:label	Flint v. Stone Tracy Co. (en)
rdfs: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 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)
foaf:name	(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)
dct:subject	1911 in United States case law United States Supreme Court cases United States Constitution Article One case law United States taxation and revenue case law Origination Clause case law United States Supreme Court cases of the White Court Excises
Wikipage page ID	13298236 (xsd:integer)
Wikipage revision ID	1104025035 (xsd:integer)
Link from a Wikipage to another Wikipage	1911 in United States case law List of United States Supreme Court cases, volume 220 Indirect tax United States Supreme Court cases Corporate tax in the United States Origination Clause Louis Brandeis Sixteenth Amendment to the United States Constitution Henry Campbell Black Payne–Aldrich Tariff Act United States Constitution Article One case law United States taxation and revenue case law William Howard Taft Direct tax Origination Clause case law United States Supreme Court cases of the White Court Excises L. Ed. Supreme Court of the United States Excise tax in the United States U.S. LEXIS
Link from a Wikipage to an external page	https://supreme.justia.com/cases/federal/us/220/107/case.html https://caselaw.findlaw.com/us-supreme-court/220/107.html https://scholar.google.com/scholar_case%3Fcase=17853944152368373401 https://www.courtlistener.com/opinion/97378/flint-v-stone-tracy-co/ http://cdn.loc.gov/service/ll/usrep/usrep220/usrep220107/usrep220107.pdf
sameAs	Flint v. Stone Tracy Co. Flint v. Stone Tracy Co. Flint v. Stone Tracy Co. Flint v. Stone Tracy Co.
dbp:wikiPageUsesTemplate	dbt:US_Constitutional_Tax_Law dbt:Caselaw_source dbt:Infobox_SCOTUS_case dbt:Reflist dbt:Wikisource-inline dbt:USArticleI
Dissent	Harlan (en)
JoinDissent	Van Devanter (en)
JoinMajority	White, McKenna, Holmes, Lurton, Hughes, Lamar. (en)
ParallelCitations	31 (xsd:integer)
USPage	107 (xsd:integer)
USVol	220 (xsd:integer)
ArgueDate	0001-03-17 (xsd:gMonthDay)
ArgueYear	1910 (xsd:integer)
case	Flint v. Stone Tracy Co., 220 U.S. 107 (en)
courtlistener	https://www.courtlistener.com/opinion/97378/flint-v-stone-tracy-co/
DecideDate	0001-03-13 (xsd:gMonthDay)
DecideYear	1911 (xsd:integer)
findlaw	https://caselaw.findlaw.com/us-supreme-court/220/107.html
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)
Holding	The privilege of operating in corporate form is valuable and justifies imposition of an income tax. (en)
justia	https://supreme.justia.com/cases/federal/us/220/107/case.html
Litigants	Flint v. Stone Tracy Co. (en)
majority	Day (en)
loc	http://cdn.loc.gov/service/ll/usrep/usrep220/usrep220107/usrep220107.pdf
has 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)
googlescholar	https://scholar.google.com/scholar_case%3Fcase=17853944152368373401
ReargueDate	0001-01-17 (xsd:gMonthDay)
ReargueYear	1911 (xsd:integer)
prov:wasDerivedFrom	wikipedia-en:Flint_v._Stone_Tracy_Co.?oldid=1104025035&ns=0

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