Flint v. Stone Tracy Co.
E285906
Flint v. Stone Tracy Co. is a 1911 U.S. Supreme Court case that upheld the federal corporate excise tax and helped define the scope of Congress’s taxing power under the Constitution.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Flint v. Stone Tracy Co. canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2652728 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Flint v. Stone Tracy Co. Context triple: [Origination Clause, hasBeenLitigatedIn, Flint v. Stone Tracy Co.]
-
A.
United States v. Darby
United States v. Darby is a 1941 U.S. Supreme Court case that upheld federal labor regulations under the Commerce Clause and marked a broad expansion of federal power over economic activity.
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B.
MacPherson v. Buick Motor Co.
MacPherson v. Buick Motor Co. is a landmark 1916 New York Court of Appeals case that expanded manufacturers’ liability in negligence to consumers, even without privity of contract.
-
C.
Chamber of Commerce v. Whiting
Chamber of Commerce v. Whiting is a 2011 U.S. Supreme Court case that upheld an Arizona law allowing the state to revoke business licenses of employers who knowingly hire unauthorized immigrants, ruling that it was not preempted by federal immigration law.
-
D.
NLRB v. Jones & Laughlin Steel Corp.
NLRB v. Jones & Laughlin Steel Corp. is a landmark 1937 U.S. Supreme Court decision that upheld federal power to regulate labor relations, marking a major expansion of Congress’s authority over interstate commerce.
-
E.
Wards Cove Packing Co. v. Atonio
Wards Cove Packing Co. v. Atonio is a 1989 U.S. Supreme Court case that narrowed the standards for proving employment discrimination under Title VII, prompting Congress to later revise those standards in the Civil Rights Act of 1991.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Flint v. Stone Tracy Co. Target entity description: Flint v. Stone Tracy Co. is a 1911 U.S. Supreme Court case that upheld the federal corporate excise tax and helped define the scope of Congress’s taxing power under the Constitution.
-
A.
United States v. Darby
United States v. Darby is a 1941 U.S. Supreme Court case that upheld federal labor regulations under the Commerce Clause and marked a broad expansion of federal power over economic activity.
-
B.
MacPherson v. Buick Motor Co.
MacPherson v. Buick Motor Co. is a landmark 1916 New York Court of Appeals case that expanded manufacturers’ liability in negligence to consumers, even without privity of contract.
-
C.
Chamber of Commerce v. Whiting
Chamber of Commerce v. Whiting is a 2011 U.S. Supreme Court case that upheld an Arizona law allowing the state to revoke business licenses of employers who knowingly hire unauthorized immigrants, ruling that it was not preempted by federal immigration law.
-
D.
NLRB v. Jones & Laughlin Steel Corp.
NLRB v. Jones & Laughlin Steel Corp. is a landmark 1937 U.S. Supreme Court decision that upheld federal power to regulate labor relations, marking a major expansion of Congress’s authority over interstate commerce.
-
E.
Wards Cove Packing Co. v. Atonio
Wards Cove Packing Co. v. Atonio is a 1989 U.S. Supreme Court case that narrowed the standards for proving employment discrimination under Title VII, prompting Congress to later revise those standards in the Civil Rights Act of 1991.
- F. None of above. chosen
Statements (40)
| Predicate | Object |
|---|---|
| instanceOf |
United States Supreme Court case
ⓘ
constitutional law case ⓘ federal tax law case ⓘ |
| addressesIssue |
whether the corporate excise tax violated constitutional requirements for direct taxes
ⓘ
whether the tax was an excise on the privilege of doing business in corporate form ⓘ |
| appliesConstitutionalProvision |
Article I, Section 8 of the United States Constitution
ⓘ
Sixteenth Amendment context (pre-ratification background) ⓘ |
| clarifies |
distinction between direct taxes and excises
ⓘ
scope of Congress’s power to lay and collect taxes, duties, imposts, and excises ⓘ |
| concernsLaw |
federal corporate excise tax
ⓘ
taxing power of Congress ⓘ |
| hasAreaOfLaw |
constitutional law
ⓘ
corporate law ⓘ tax law ⓘ |
| hasCitation |
220 U.S. 107
ⓘ
31 S. Ct. 342 ⓘ 55 L. Ed. 389 ⓘ |
| hasCountry |
United States
ⓘ
linked to:
United States of America
|
| hasCourt | Supreme Court of the United States ⓘ |
| hasDecisionDate | 1911 ⓘ |
| hasDecisionType | majority opinion ⓘ |
| hasDefendant | Stone Tracy Company ⓘ |
| hasGovernmentBranch | judicial branch of the United States government ⓘ |
| hasJurisdiction | federal question jurisdiction ⓘ |
| hasLanguage | English ⓘ |
| hasLegalSignificance |
helped define the constitutional scope of federal corporate taxation
ⓘ
provided doctrinal foundation for later federal tax legislation ⓘ |
| hasLevelOfCourt | court of last resort ⓘ |
| hasOutcome | federal corporate excise tax upheld ⓘ |
| hasPlaintiff | Flint ⓘ |
| holds |
corporate excise tax is an excise on doing business in corporate form, not a direct tax on property
ⓘ
federal corporate excise tax is constitutional ⓘ |
| isPartOf |
United States Reports volume 220
ⓘ
linked to:
United States Reports
|
| isPrecedentFor |
later cases interpreting Congress’s taxing power
ⓘ
later cases upholding federal excise and income taxes ⓘ |
| relatesToTopic |
constitutional limits on taxation
ⓘ
corporate taxation ⓘ federal excise taxes ⓘ income and business taxation ⓘ |
| timePeriod | Progressive Era ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Flint v. Stone Tracy Co. Description of subject: Flint v. Stone Tracy Co. is a 1911 U.S. Supreme Court case that upheld the federal corporate excise tax and helped define the scope of Congress’s taxing power under the Constitution.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.