United States v. Phellis

1921 United States Supreme Court case

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 .

Further reading

[(https://en.wikipedia.org/w/index.php?title=United_States_v._Phellis&action=edit&section=1 "Edit section: Further reading")
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• Beale, Joseph H. (1923). "Stockholders and the Federal Income Tax". Harvard Law Review. 37 (1): 1–14. doi :10.2307/1328405 . JSTOR   .
• Powell, Thomas Reed (1922). "Income from Corporate Dividends". Harvard Law Review. 35 (4): 363–392. doi :10.2307/1328647 . JSTOR   .

External links

[(https://en.wikipedia.org/w/index.php?title=United_States_v._Phellis&action=edit&section=2 "Edit section: External links")
]

• Works related to United States v. Phellis at Wikisource
• Text of United States v. Phellis, U.S. 156 (1921) is available from: Cornell CourtListener Findlaw Google Scholar Internet Archive (docket files) Justia Library of Congress OpenJurist

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United States v. Phellis

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