United States v. Stewart (1940)
United States v. Stewart (1940) was a Supreme Court case that broadened how the word “income” is understood for federal income taxes. The Court held that income can include items beyond simple cash receipts, expanding what counts toward tax liability. The case was argued on October 17, 1940 and decided on November 12, 1940.
Key details:
- Majority opinion by Justice William O. Douglas, joined by Chief Justice Charles E. Hughes and Justices McReynolds, Stone, Black, Reed, Frankfurter, and Murphy.
- Dissent by Justice Harlan F. Roberts.
- Citation: 311 U.S. 60 (1940).
This page was last edited on 3 February 2026, at 06:50 (CET).