Flint v. Stone Tracy Co.

E285906

United States Supreme Court case constitutional law case federal tax law case

Flint v. Stone Tracy Co. is a 1911 U.S. Supreme Court case that upheld the federal corporate excise tax and helped define the scope of Congress’s taxing power under the Constitution.

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All labels observed (1)

Label	Occurrences
Flint v. Stone Tracy Co. canonical	1

Statements (40)

Predicate	Object
instanceOf	United States Supreme Court case ⓘ constitutional law case ⓘ federal tax law case ⓘ
addressesIssue	whether the corporate excise tax violated constitutional requirements for direct taxes ⓘ whether the tax was an excise on the privilege of doing business in corporate form ⓘ
appliesConstitutionalProvision	Article I, Section 8 of the U.S. Constitution ⓘ surface form: Article I, Section 8 of the United States Constitution Sixteenth Amendment context (pre-ratification background) ⓘ
clarifies	distinction between direct taxes and excises ⓘ scope of Congress’s power to lay and collect taxes, duties, imposts, and excises ⓘ
concernsLaw	federal corporate excise tax ⓘ taxing power of Congress ⓘ
hasAreaOfLaw	constitutional law ⓘ corporate law ⓘ tax law ⓘ
hasCitation	220 U.S. 107 ⓘ 31 S. Ct. 342 ⓘ 55 L. Ed. 389 ⓘ
hasCountry	United States of America ⓘ surface form: United States
hasCourt	Supreme Court of the United States ⓘ
hasDecisionDate	1911 ⓘ
hasDecisionType	majority opinion ⓘ
hasDefendant	Stone Tracy Company ⓘ
hasGovernmentBranch	judicial branch of the United States government ⓘ
hasJurisdiction	federal question jurisdiction ⓘ
hasLanguage	English ⓘ
hasLegalSignificance	helped define the constitutional scope of federal corporate taxation ⓘ provided doctrinal foundation for later federal tax legislation ⓘ
hasLevelOfCourt	court of last resort ⓘ
hasOutcome	federal corporate excise tax upheld ⓘ
hasPlaintiff	Flint ⓘ
holds	corporate excise tax is an excise on doing business in corporate form, not a direct tax on property ⓘ federal corporate excise tax is constitutional ⓘ
isPartOf	United States Reports ⓘ surface form: United States Reports volume 220
isPrecedentFor	later cases interpreting Congress’s taxing power ⓘ later cases upholding federal excise and income taxes ⓘ
relatesToTopic	constitutional limits on taxation ⓘ corporate taxation ⓘ federal excise taxes ⓘ income and business taxation ⓘ
timePeriod	Progressive Era ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Origination Clause → hasBeenLitigatedIn → Flint v. Stone Tracy Co. ⓘ