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Worth Brothers Co. v. Lederer, 251 U.S. 507 (1920)
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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.
Worth Brothers Co. v. Lederer, 251 U.S. 507 (1920)
Worth Brothers Company v. Lederer No. 525 Argued January 8, 9, 1920 Decided March 1, 1920 251 U.S. 507
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
Rough shell forgings, sold by their manufacturer to another having a contract to deliver completed shell to the French government, are "part" of shells within the meaning of the Munitions Tax Act of September 8, 1916, c. 463, § 301, 39 Stat. 780, the profit from which are taxable under the act to the manufacturer of the forging. P. 509.
258 F. 533 affirmed.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Worth Brothers Co. v. Lederer, 251 U.S. 507 (1920) in 251 U.S. 507 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=T4G2Z1Q7GWB2GME.
MLA:
U.S. Supreme Court. "Syllabus." Worth Brothers Co. v. Lederer, 251 U.S. 507 (1920), in 251 U.S. 507, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=T4G2Z1Q7GWB2GME.
Harvard:
U.S. Supreme Court, 'Syllabus' in Worth Brothers Co. v. Lederer, 251 U.S. 507 (1920). cited in 1920, 251 U.S. 507. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=T4G2Z1Q7GWB2GME.
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