United States v. Stewart may refer to: United States v. Stewart (1795), United States v. Stewart (1940), , interpreting a definition of the term "income" for the purpose of tax liability United States v. Stewart (2003), 348 F.3d 1132 (9th Cir. 2003), is a Ninth Circuit Court of Appeals case heard and decided in 2003 and then reconsidered by that same court in 2006 in light of an intervening Supreme Court decision See also Stewart v. United States (disambiguation)