United States v. Stewart (1940)

United States v. Stewart
United States v. Stewart
	Supreme Court of the United States
Argued October 17, 1940; Decided November 12, 1940
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) ¶ 9759; 24 A.F.T.R. (P-H) 1042; 1940-2 C.B. 199
Court membership
	Chief Justice Charles E. Hughes Associate Justices James C. McReynolds · Harlan F. Stone; Owen Roberts · Hugo Black; Stanley F. Reed · Felix Frankfurter; William O. Douglas · Frank Murphy
Case opinions
Majority	Douglas, joined by Hughes, McReynolds, Stone, Black, Reed, Frankfurter, Murphy
Dissent	Roberts

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.

External links

Text of United States v. Stewart, 311 U.S. 60 (1940) is available from: CourtListener Findlaw Google Scholar Justia Library of Congress

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