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United States v. Phellis, 257 U.S. 156 (1921), was a decision by the United States Supreme Court, which held that shares in a subsidiary corporation issued to stockholders in the parent corporation were taxable as income.

See also

• List of United States Supreme Court cases, volume 257

Further reading

• Beale, Joseph H. (1923). "Stockholders and the Federal Income Tax". Harvard Law Review. 37 (1): 1–14. doi:10.2307/1328405. JSTOR 1328405.
• Powell, Thomas Reed (1922). "Income from Corporate Dividends". Harvard Law Review. 35 (4): 363–392. doi:10.2307/1328647. JSTOR 1328647.

External links

• Works related to United States v. Phellis at Wikisource
• Text of United States v. Phellis, 257 U.S. 156 (1921) is available from: Cornell  CourtListener  Findlaw  Google Scholar  Justia  Library of Congress  OpenJurist