1. See also

2. Further reading

3. External links

United States v. Phellis, 257 U.S. 156 (1921), was a decision by the United States Supreme Court, which held that shares in a subsidiary corporation issued to stockholders in the parent corporation were taxable as income.

See also

• List of United States Supreme Court cases, volume 257

Further reading

• {{cite journal |last=Beale |first=Joseph H. |authorlink= |coauthors= |year=1923 |month= |title=Stockholders and the Federal Income Tax |journal=Harvard Law Review |volume=37 |issue=1 |pages=1–14 |doi=10.2307/1328405 |jstor= 1328405}}
• {{cite journal |last=Powell |first=Thomas Reed |authorlink= |coauthors= |year=1922 |month= |title=Income from Corporate Dividends |journal=Harvard Law Review |volume=35 |issue=4 |pages=363–392 |doi=10.2307/1328647 |jstor= 1328647}}

External links

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• {{caselaw source

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