Walters v. City of St. Louis
Supreme Court of the United States
1Opinion of the CourtJustice Jackson
This appeal challenges a municipal income tax ordinance which excises gross salaries and wages of the employed but only net profits of the self-employed, of corporations and of business enterprises. Appellants, who are wage earners, sued in the state courts for a declaratory judgment and injunction to prevent their employer from withholding the tax and the City from collecting it. Their contention is that the discrimination between wages and profits which results from allowing certain deductions only to profits violates the Due Process and Equal Protection Clauses of the Fourteenth Amendment.…
Also in this document: Concurrence.
2Cases cited8 opinions
- Skinner v. Oklahoma Ex Rel. WilliamsonSupreme Court of the United States · 1942
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- Green v. FrazierSupreme Court of the United States · 1920
- Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
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3Cited by220 opinions
- Baxstrom v. HeroldSupreme Court of the United States · 1966
- Markham Advertising Co. v. StateWashington Supreme Court · 1968
- Karr v. SchmidtCourt of Appeals for the Fifth Circuit · 1972
- State v. BakerSupreme Court of Missouri · 1975
- Cox Cable Hampton Roads, Inc. v. City of NorfolkSupreme Court of Virginia · 1991
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