United States v. Stewart (1940)

United States v. Stewart

Argued October 17, 1940
Decided November 12, 1940
Full case name United States v. Stewart
Citations

311 U.S. 60 (more)

61 S. Ct. 102; 85 L. Ed. 40; 1940 U.S. LEXIS 1086; 40-2 U.S. Tax Cas. (CCH) P9759; 24 A.F.T.R. (P-H) 1042; 1940-2 C.B. 199
Court membership
Case opinions
Majority Douglas, joined by unanimous
Concurrence Roberts

United States v. Stewart, 311 U.S. 60 (1940), was a United States Supreme Court case expansively interpreting a definition of the term "income" for the purpose of tax liability.

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