Shaffer v. Carter
Supreme Court of the United States
APPEALS PROM THE DISTRICT COURT OP THE UNITED STATES POR THE EASTERN DISTRICT OP OKLAHOMA. The case is stated in the opinion. The tax is directed against the income as such, entirely separate from the business or property out of which it arises. Therefore it is not an excise tax within the meaning of the Oklahoma constitution; but, even if it were, it cannot be lawfully laid unless the situs of the income is in Oklahoma.
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APPEALS PROM THE DISTRICT COURT OP THE UNITED STATES POR THE EASTERN DISTRICT OP OKLAHOMA. The case is stated in the opinion. The tax is directed against the income as such, entirely separate from the business or property out of which it arises. Therefore it is not an excise tax within the meaning of the Oklahoma constitution; but, even if it were, it cannot be lawfully laid unless the situs of the income is in Oklahoma. This tax is not laid on any theory of protection but on ability to pay. Income Tax Cases, 148 Wisconsin, 456. Its very nature shows that it is directed against wealthy…
1Opinion of the CourtJustice Pitney
These are two appeals, taken under circumstances that will be explained, from a single decree in a suit in equity brought by appellant to restrain the enforcement of a tax assessed against him for the year 1916 under the Income Tax Law of the State of Oklahoma, on the ground of the uncohstitutionality of the statute.
A previous suit having the same object was brought by him in the same court against the officials then in office, in which an application for an interlocutory injunction heard before three judges pursuant to § 266, Judicial Code, was denied, one judge dissenting. Shaffer v.…
2Cases cited28 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Paul v. VirginiaSupreme Court of the United States · 1869
- Welton v. MissouriSupreme Court of the United States · 1876
- Mountain Timber Company v. State of WashingtonSupreme Court of the United States · 1916
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
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3Cited by382 opinions
- Toomer v. WitsellSupreme Court of the United States · 1948
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
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