United States v. Phellis

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United States v. Phellis
by Mahlon Pitney

Syllabus

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United States v. Phellis, 257 U.S. 156 (1921), was a decision by the United States Supreme Court, which held that shares in a subsidiary corporation issued to stockholders in the parent corporation were taxable as income. Warning: template has been deprecated.

865825United States v. Phellis — SyllabusMahlon Pitney

Court Documents

Opinion of the Court

Dissenting Opinion: Clark McReynolds

Wikipedia article

United States Supreme Court

257 U.S. 156

United States v. Phellis

Argued: Oct. 11, 1921. --- Decided: Nov 21, 1921

Mr. James M. Beck, Solicitor General, of Washington, D. C., for the United States.

[Argument of Counsel from pages 157-161 intentionally omitted]

Messrs. Wm. A. Glasgow, Jr., of Philadelphia, Pa., and Frank S. Bright, of Washington, D. C., for appellee.

[Argument of Counsel from pages 161-165 intentionally omitted]

Mr. Justice PITNEY delivered the opinion of the Court.

Notes

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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