Educational Films Corp. v. Ward

From Wikipedia, the free encyclopedia

Educational Films Corp. v. Ward
Decided January 12, 1931
Full case nameEducational Films Corp. v. Ward
Citations282 U.S. 379 (more)
51 S. Ct. 170; 75 L. Ed. 400
Holding
A corporate income tax may include royalties from copyrights in its calculation of overall income even though direct income from copyrights, a federal institution, is immune from state taxation.
Court membership
Chief Justice
Charles E. Hughes
Associate Justices
Oliver W. Holmes Jr. · Willis Van Devanter
James C. McReynolds · Louis Brandeis
George Sutherland · Pierce Butler
Harlan F. Stone · Owen Roberts
Case opinions
MajorityStone
DissentSutherland, joined by Van Devanter, Butler

Educational Films Corp. v. Ward, 282 U.S. 379 (1931), was a United States Supreme Court case in which the Court held a state's corporate income tax may include royalties from copyrights in its calculation of overall income for the purposes of a franchise tax, even though direct income from copyrights, a federal institution, is immune from state taxation.[1]

References[edit]

  1. ^ Educational Films Corp. v. Ward, 282 U.S. 379 (1931)

External links[edit]