The Corporation Tax Decision

Authors

Ralph W. Aigler, University of Michigan Law SchoolFollow

Document Type

Response or Comment

Publication Date

1-1911

Abstract

Seldom, if ever, in the history of the country has the Supreme Court been called upon within a comparatively short period of time to decide so many questions of widespread interest and vital importance as has been the case during the last year or two. Attempts on the part of the state and national governments to regulate and control corporations, which in recent years have come to exercise such a large and not always wholesome influence upon affairs generally, have been the occasion for the consideration by the court of many of the important cases recently presented. Among these are the so-called "Corporation Tax Cases," reported in 31 Sup. Ct. 342, under the name of Flint v. Stone Tracy Co. In newspapers and periodicals, legal and otherwise, the questions involved attracted a great deal of attention, and many articles pro and con as to the constitutionality of the tax were prepared and printed. That the members of the court themselves considered the questions as of great and vital importance is evidenced by the fact that when the court's numbers had been reduced by death and resignation a reargument of the cases was ordered so that the decision might be by the full bench, although apparently the remaining members of the court were unanimous in considering, the tax valid.

Recommended Citation

Aigler, Ralph W. "The Corporation Tax Decision." Mich. L. Rev. 9 (1911): 595-9.