Van Cott v. State Tax Commission

WOLFE, Justice.

This case was appealed from this court by the Tax Commission to the Supreme Court of the United States which stated in its decision 806 U. S. 511, 59 S. Ct. 605, 607, 83 L. Ed. 950, as follows:

“We have now re-examined and overruled the doctrine of New York ex rel Rogers v. Graves in Graves v. New York ex rel O’Keefe, 306 U. S. 466, 59 S. Ct. 595, 83 L. Ed. [927, 120 A. L. R. 1466], this day decided. Salaries of employees or officials of the Federal Government or its instrumentalities are no longer immune, under the Federal Constitution, from taxation by the States. Whether the…