Flint v. Stone Tracy Co., 220 U.S. 107 (1911), was a United States Supreme Court case in which a taxpayer challenged the validity of a federal income tax on corporations.

As was said in the Thomas Case, 192 U. S. supra, the requirement to pay such taxes involves the exercise of privileges, and the element of absolute and unavoidable demand is lacking.

"[9] The U.S. Constitution provides (in part): The power to impose taxes, whether direct or indirect, is granted by Article I, section 8, clause 1.

The Court rejected that argument, upholding the statute and ruling that the bill had indeed originated in the House of Representatives: Henry Campbell Black stated: In Quaker City Cab.

v. Pennsylvania, the Supreme Court held that the state of Pennsylvania could not discriminate between corporations and individuals and partnerships in imposing taxes on gross receipts of operators of taxicabs: The vote was 6-3, and the dissent by Louis Brandeis cited Flint v. Stone Tracy Co.: The Court, 45 years later, explicitly reversed the Quaker City Cab decision[15] in upholding an Illinois property tax that was higher on corporations than individuals, and it quoted the dissenting opinion of Holmes in the taxicab case and the Flint v. Stone Tracy Co.