Eliot v. Freeman, 220 U.S. 178 (1911)

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Author: U.S. Supreme Court

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Eliot v. Freeman, 220 U.S. 178 (1911)

Eliot v. Freeman


Nos. 448

, 496


Argued January 19, 1911
Decided March 13, 1911
220 U.S. 178

APPEALS FROM THE CIRCUIT COURT OF THE UNITED STATES
FOR THE DISTRICT OF MASSACHUSETTS

Syllabus

It was the intention of Congress to embrace within the corporation tax provisions of the Tariff Act of August 5, 1909, c. 6, 36 Stat. 11, 112, only such corporations and joint stock associations as are organized under some statute, or derive from that source some quality or benefit not existing at the common law.

A trust formed in a state, where statutory joint stock companies are unknown, for the purpose of purchasing, improving, holding and selling land, and which does not have perpetual succession but ends with lives in being and twenty years thereafter, is not within the provisions of the Corporation Tax Law.

The facts, which involve the construction of the Corporation Tax Law, are stated in the opinion.

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Chicago: U.S. Supreme Court, "Syllabus," Eliot v. Freeman, 220 U.S. 178 (1911) in 220 U.S. 178 220 U.S. 183. Original Sources, accessed January 22, 2019, http://www.originalsources.com/Document.aspx?DocID=PW4ZHV6DP4VYKL5.

MLA: U.S. Supreme Court. "Syllabus." Eliot v. Freeman, 220 U.S. 178 (1911), in 220 U.S. 178, page 220 U.S. 183. Original Sources. 22 Jan. 2019. www.originalsources.com/Document.aspx?DocID=PW4ZHV6DP4VYKL5.

Harvard: U.S. Supreme Court, 'Syllabus' in Eliot v. Freeman, 220 U.S. 178 (1911). cited in 1911, 220 U.S. 178, pp.220 U.S. 183. Original Sources, retrieved 22 January 2019, from http://www.originalsources.com/Document.aspx?DocID=PW4ZHV6DP4VYKL5.