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United States v. Stewart (1940)

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United States v. Stewart
Argued October 17, 1940
Decided November 12, 1940
Full case nameUnited States v. Stewart
Citations311 U.S. 60 (more)
61 S. Ct. 102; 85 L. Ed. 40; 1940 U.S. LEXIS 1086; 40-2 U.S. Tax Cas. (CCH) ¶ 9759; 24 A.F.T.R. (P-H) 1042; 1940-2 C.B. 199
Court membership
Chief Justice
Charles E. Hughes
Associate Justices
James C. McReynolds · Harlan F. Stone
Owen Roberts · Hugo Black
Stanley F. Reed · Felix Frankfurter
William O. Douglas · Frank Murphy
Case opinions
MajorityDouglas, joined by Hughes, McReynolds, Stone, Black, Reed, Frankfurter, Murphy
DissentRoberts

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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