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Goodyear Tire & Rubber Co. v. United States, 273 U.S. 100 (1927)
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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.
Goodyear Tire & Rubber Co. v. United States, 273 U.S. 100 (1927)
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Goodyear Tire & Rubber Company v. United States No. 90 Submitted December 9, 1926 Decided January 3, 1927 273 U.S. 100
APPEAL FROM THE COURT OF CLAIMS
Syllabus
In the provision in the Revenue Acts of 1918 and 1921, imposing a stamp tax of two cents per "$100 of face value or fraction thereof" on transfers of the legal title to shares or certificates of stock, "face value" is synonymous with par value. The par value fixed by the corporate charter at the time of transfer of a certificate is the true par value, and must control, in assessment of the tax, over any different par value stated on the face of the certificate. P. 102.
60 Ct.Cls. 486 reversed.
Appeal from a judgment of the Court of Claims rejecting a claim for recovery of an excessive tax.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Goodyear Tire & Rubber Co. v. United States, 273 U.S. 100 (1927) in 273 U.S. 100 273 U.S. 101. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=J8DN9S87JKS4JRS.
MLA:
U.S. Supreme Court. "Syllabus." Goodyear Tire & Rubber Co. v. United States, 273 U.S. 100 (1927), in 273 U.S. 100, page 273 U.S. 101. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=J8DN9S87JKS4JRS.
Harvard:
U.S. Supreme Court, 'Syllabus' in Goodyear Tire & Rubber Co. v. United States, 273 U.S. 100 (1927). cited in 1927, 273 U.S. 100, pp.273 U.S. 101. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=J8DN9S87JKS4JRS.
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