Underwood Typewriter Co. v. Chamberlain
Supreme Court of the United States
ERROR TO THE SUPERIOR COURT OP THE STATE OP CONNECTICUT. The case is stated in the opinion. Assuming the tax to be what the statute itself says that it is, namely, a tax on net income: Taxation upon net income is either (a) a direct tax upon the property out of which the income issues, which is another way of saying that it is upon the tangible and intangible assets of the corporation, or (b) it is a tax upon net income, as such, as a species of property disconnected from…
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ERROR TO THE SUPERIOR COURT OP THE STATE OP CONNECTICUT. The case is stated in the opinion. Assuming the tax to be what the statute itself says that it is, namely, a tax on net income: Taxation upon net income is either (a) a direct tax upon the property out of which the income issues, which is another way of saying that it is upon the tangible and intangible assets of the corporation, or (b) it is a tax upon net income, as such, as a species of property disconnected from all other assets of the corporation. If this tax falls under (a), it is clearly invalid, since, under the Connecticut…
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the court.
This action was brought by the Underwood Typewriter Company, a Delaware corporation, in the Superior Court for the County of Hartford, Connecticut, to recover the amount of a tax assessed upon it by the latter State and paid under protest. The company contended that as applied to it the taxing act violated rights guaranteed by the Federal Constitution. The constitutional questions involved were reserved by that court for consideration and advice by the Supreme Court of Errors. The answers to these questions being favorable to the State,…
2Cases cited15 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
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3Cited by295 opinions
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- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
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