Supreme Court of the United States, 1941

Stewart v. Pennsylvania

Supreme Court of the United States · Decided January 13, 1941 · Hughes, McReynolds, Roberts

312 U.S. 649; 61 S. Ct. 445 (United States Reports)

Counsel

Mr. Charles I. Thompson, with whom Mr. William A. Schnader was on the brief, for appellant. Mr. Frederic L. Ballard entered an appearance for appellant. Mr. E. Russell Shockley, Deputy Attorney General of Pennsylvania, with whom Mr. Claude T. Reno, Attorney General, was oh the brief, for appellee.

Cases that cite this one

18 later published cases cite this decision.

McCulloch v. Franchise Tax Board (Cal. 1964)
Commonwealth v. Universal Trades (Pa. 1958)
North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust (Supreme Court of the United States 2019)
EQUITABLE LIFE ASSUR. SOC. v. Murphy (Pa. Commw. Ct. 1993)
Equitable Life Assurance Society of the United States v. Murphy (Pa. Commw. Ct. 1993)
In re Kerwin-White (United States Bankruptcy Court, D. Vermont 1991)
Albaugh v. Terrell (District Court, E.D. Michigan 1988)
Matter of All-Way Services, Inc. (United States Bankruptcy Court, E.D. Wisconsin 1987)
In re Beker Industries Corp. (United States Bankruptcy Court, S.D. New York 1986)
Morris v. Associates Finance Co. (In re Morris) (United States Bankruptcy Court, N.D. Illinois 1981)
Security Pacific Finance Corp. v. Barto (In re Barto) (United States Bankruptcy Court, E.D. Virginia 1981)
Commonwealth v. First Pennsylvania Banking & Trust Co. (Dauphin County Court of Common Pleas 1961)
In re Armistead (Mo. 1952)
Sauer Appeal (Pa. Super. Ct. 1950)
National Shawmut Bank v. Joy (Mass. 1944)
State Tax Comm'n of Utah v. Aldrich (Supreme Court of the United States 1942)
Jones v. Jones (Pa. 1942)
Wood v. Ford (Fla. 1941)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam:

The judgment is affirmed. Curry v. McCanless, 307 U. S. 357; Graves v. Elliott, 307 U. S. 383.

Mr. Chief Justice Hughes, Mr. Justice McReynolds, and Mr. Justice Roberts dissent.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.