Legal Opinion
Green v. du Pont
Superior Court of Delaware
Decided July 1, 1935No. 194PublishedCited by 2 opinions
1Opinion of the Court
Layton, C. J.,
delivering the opinion of the Court:
The question to be decided is whether the appellant’s official salaries for the year 1933 were subject to income tax, although the income tax statute was in operation prior to his appointment to the offices of Chief Deputy Attorney-General and Attorney-General.
The original statute, Chapter 26, Vol. 29, Laws of Delaware, exempted the salaries of public officers, then in office, during their terms of office; and the first amendatory statute, Chapter 30, Vol. 30, Laws of Delaware, exempted the compensation of public officers for the terms to…
2Cases cited24 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Evans v. GoreSupreme Court of the United States · 1920
- O'Donoghue v. United StatesSupreme Court of the United States · 1933
- Miles v. GrahamSupreme Court of the United States · 1925
- Abramson v. HardSupreme Court of Alabama · 1934
19 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Gordy v. DennisCourt of Appeals of Maryland · 1939
- Martin, Com'r of Revenue v. WolffordCourt of Appeals of Kentucky (pre-1976) · 1937