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Gulf Oil Corp. v. Lewellyn, 248 U.S. 71 (1918)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Gulf Oil Corp. v. Lewellyn, 248 U.S. 71 (1918)
Gulf Oil Corporation v. Lewellyn No. 310 Argued November 4, 1918 Decided December 9, 1918 248 U.S. 71
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
Dividends of earnings by subsidiaries to a company holding all their stock and controlling them in conducting a single enterprise, the result of the transfer being merely that the main company became the holder of debt in the business, previously due from one subsidiary to another, held not taxable as income under the Income Tax Act of October 3, 1913, where the earnings were accumulated before the taxing year and had practically become capital. Southern Pacific Co. v. Lowe, 247 U.S. 330.
245 F. 1 reversed.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Gulf Oil Corp. v. Lewellyn, 248 U.S. 71 (1918) in 248 U.S. 71 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=1A3KLHARH14XINC.
MLA:
U.S. Supreme Court. "Syllabus." Gulf Oil Corp. v. Lewellyn, 248 U.S. 71 (1918), in 248 U.S. 71, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=1A3KLHARH14XINC.
Harvard:
U.S. Supreme Court, 'Syllabus' in Gulf Oil Corp. v. Lewellyn, 248 U.S. 71 (1918). cited in 1918, 248 U.S. 71. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=1A3KLHARH14XINC.
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