Date decided 1921 | ||
Full case name United States v. C. W. Phellis Citations 257 U.S. 156 (more)
42 S.Ct. 63 Majority Pitney, joined by Taft, McKenna, Holmes, Day, Brandeis, Clarke Dissent McReynolds, joined by Van Devanter People also search for Bowers v. Kerbaugh-Empire Co. | ||
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.
References
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