United States v. Stewart (1940)

For other uses, see United States v. Stewart.

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.

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

External links

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