Educational Films Corp. v. Ward

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Educational Films Corp. v. Ward
Decided January 12, 1931
Full case nameEducational Films Corp. v. Ward
Citations282 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
Chief Justice
Charles E. Hughes
Associate Justices
Oliver W. Holmes Jr. · Willis Van Devanter
James C. McReynolds · Louis Brandeis
George Sutherland · Pierce Butler
Harlan F. Stone · Owen Roberts
Case opinions
MajorityStone
DissentSutherland, joined by Van Devanter, Butler

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]

References[edit]

  1. ^ Educational Films Corp. v. Ward, 282 U.S. 379 (1931)

External links[edit]