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Supreme Court· 5/27/1929

MacAllen Co. v. Massachusetts

Citations

  • 279 U.S. 620
  • 49 S. Ct. 432
  • 73 L. Ed. 874
  • 1929 U.S. LEXIS 341
  • 65 A.L.R. 866

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • “As it many times has been decided neither state courts nor Legislatures, by giving the tax a particular name, or by using some form of words, can take away our duty to consider its nature and effect.”
  • “As it many times has been decided neither state courts nor Legislatures, by giving the tax a particular name, or by using some form of words, can take away our duty to consider its nature and effect.”
  • corporate excise tax measured by net income

Source: CourtListener parenthetical corpus (CC0).

Judges: Sutherland, Stone, Holmes, Beandeis

Read full opinion on CourtListener

Cited by

66 cases in this archive cite this case; the 20 most cited are listed.

Cites

31 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named MacAllen Co. v. Massachusetts

1 other CourtListener record shares this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.