Educational Films Corp. v. Ward
Supreme Court of the United States
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
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
Majority	Stone
Dissent	Sutherland, 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]

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External links[edit]

• Text of Educational Films Corp. v. Ward, 282 U.S. 379 (1931) is available from: Cornell  CourtListener  Findlaw  Google Scholar  Justia  Library of Congress