Suvarna Garge (Editor)

United States v. Stewart (1940)

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Concurrence
  
Roberts

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

Majority
  
Douglas, joined by unanimous

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.

References

United States v. Stewart (1940) Wikipedia