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Leighton v. United States, 289 U.S. 506 (1933)
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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.
Leighton v. United States, 289 U.S. 506 (1933)
Leighton v. United States No. 735 Argued May 11, 1933 Decided May 29, 1933 289 U.S. 506
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
The right of the United States to maintain a suit in equity against stockholders of a corporation to require them to account for distributed corporate assets to the end that such assets may be applied to taxes due from the corporation to the United States and interest thereon from date of assessment against the corporation was not taken away by § 280 of the Revenue Act of 1926. P. 509.
61 F.2d 530 affirmed.
Certiorari to review the affirmance of a decree requiring stockholders to account for assets of the corporation distributed among them in order that the funds might be applied in satisfaction of taxes owed by the corporation to the United States.
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Chicago:
U.S. Supreme Court, "Syllabus," Leighton v. United States, 289 U.S. 506 (1933) in 289 U.S. 506 Original Sources, accessed November 3, 2025, http://www.originalsources.com/Document.aspx?DocID=EB3P17X3N3B74DJ.
MLA:
U.S. Supreme Court. "Syllabus." Leighton v. United States, 289 U.S. 506 (1933), in 289 U.S. 506, Original Sources. 3 Nov. 2025. http://www.originalsources.com/Document.aspx?DocID=EB3P17X3N3B74DJ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Leighton v. United States, 289 U.S. 506 (1933). cited in 1933, 289 U.S. 506. Original Sources, retrieved 3 November 2025, from http://www.originalsources.com/Document.aspx?DocID=EB3P17X3N3B74DJ.
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