Educational Films Corp. v. Ward, 282 U.S. 379 (1931), was a United States Supreme Court case in which the Court held a state's corporate income tax may include royalties from copyrights in its calculation of overall income for the purposes of a franchise tax, even though direct income from copyrights, a federal institution, is immune from state taxation.[1][2]
| Educational Films Corp. v. Ward | |
|---|---|
 | |
| Decided January 12, 1931 | |
| Full case name | Educational Films Corp. v. Ward |
| Citations | 282 U.S. 379 (more) 51 S. Ct. 170; 75 L. Ed. 400 |
| Holding | |
| A corporate income tax may include royalties from copyrights in its calculation of overall income even though direct income from copyrights, a federal institution, is immune from state taxation. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Stone |
| Dissent | Sutherland, joined by Van Devanter, Butler |
References
edit- ↑ Educational Films Corp. v. Ward, 282 U.S. 379 (1931)
- ↑ "The Present Status of the Doctrine of Intergovernmental Relations". Harvard Law Review. 44 (5): 829–833. 1931. doi:10.2307/1331795. JSTOR 1331795. Retrieved December 6, 2024.
External links
edit- Text of Educational Films Corp. v. Ward, 282 U.S. 379 (1931) is available from: Cornell CourtListener Findlaw Google Scholar Internet Archive (docket files) Justia Library of Congress
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