Legal Opinion
Edwards v. Douglas
Supreme Court of the United States
Decided November 30, 1925No. 129PublishedCited by 116 opinions
1Opinion of the CourtJustice Brandeis
Section 31 (b), added by § 1211 of the Revenue Act of 1917, c. 63, Title XII, 40 Stat. 300, 338 to the Revenue Act of 1916, provides: “ Any distribution made to the shareholders . ; . of a corporation ... in the year nineteen hundred and seventeen, or subsequent tax years, shall be deemed to have been made from the most recently accumulated undivided profits or surplus, and shall constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed by law for the years in which such profits or surplus were…
2Cases cited7 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Lynch v. HornbySupreme Court of the United States · 1918
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Peabody v. EisnerSupreme Court of the United States · 1918
- Douglas v. EdwardsCourt of Appeals for the Second Circuit · 1924
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3Cited by116 opinions
- Willcuts v. Milton Dairy Co.Supreme Court of the United States · 1927
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Helvering v. CanfieldSupreme Court of the United States · 1934
- Winkelman v. General Motors CorporationDistrict Court, S.D. New York · 1942
- Randall v. BaileyNew York Court of Appeals · 1942
111 more not listed; retrieve them via the Exa API.