| dbo:description
|
- 1920 United States Supreme Court case (en)
- Entscheidung des obersten US-Gerichts von 1920 (de)
|
| dbo:wikiPageExternalLink
| |
| dbo:wikiPageWikiLink
| |
| dbp:arguedate
|
- 0001-04-16 (xsd:gMonthDay)
|
| dbp:argueyear
| |
| dbp:case
| |
| dbp:cornell
| |
| dbp:courtlistener
| |
| dbp:decidedate
|
- 0001-03-08 (xsd:gMonthDay)
|
| dbp:decideyear
| |
| dbp:dissent
|
- Brandeis (en)
- Holmes (en)
|
| dbp:findlaw
| |
| dbp:fullname
|
- Mark Eisner, as Collector of United States Internal Revenue for the Third District of the State of New York v. Myrtle H. Macomber (en)
|
| dbp:googlescholar
| |
| dbp:holding
|
- A pro rata stock dividend in which a shareholder received no actual cash or other property and retained the same proportionate share of ownership of the corporation as was held prior to the dividend was not income to the shareholder within the meaning of the Sixteenth Amendment. An income tax imposed by the Revenue Act of 1916 on such a dividend was unconstitutional even if the dividend indirectly represented accrued earnings of the corporation. (en)
|
| dbp:joindissent
| |
| dbp:joinmajority
|
- White, McKenna, Van Devanter, McReynolds (en)
|
| dbp:justia
| |
| dbp:lawsapplied
| |
| dbp:litigants
| |
| dbp:loc
| |
| dbp:majority
| |
| dbp:parallelcitations
| |
| dbp:prior
|
- Error to the District Court of the United States for the Southern District of New York (en)
|
| dbp:rearguedatea
|
- 0001-10-17 (xsd:gMonthDay)
|
| dbp:rearguedateb
| |
| dbp:reargueyear
| |
| dbp:uspage
| |
| dbp:usvol
| |
| dbp:wikiPageUsesTemplate
| |
| dct:subject
| |
| rdf:type
| |
| rdfs:label
| |
| owl:sameAs
| |
| prov:wasDerivedFrom
| |
| foaf:isPrimaryTopicOf
| |
| foaf:name
|
- Mark Eisner, as Collector of United States Internal Revenue for the Third District of the State of New York v. Myrtle H. Macomber (en)
|
| is dbo:wikiPageDisambiguates
of | |
| is dbo:wikiPageRedirects
of | |
| is dbo:wikiPageWikiLink
of | |
| is foaf:primaryTopic
of | |
