Legal Opinion

Atkinson v. State Tax Comm'n of Ore.

Supreme Court of the United States

Decided January 31, 1938No. 303PublishedCited by 49 opinions

1Per curiam

This case presents the question of the validity of the personal income tax law of Oregon (Oregon Code 1930, c. XV, Title LXIX, §§ 69-1501 to 69-1538, as amended by Laws of 1933, c. 322 and 387 and by laws of 1933, Second Special Session, c. 31) as applied to the net income of the appellants derived from their work within the exterior limits of the State in the construction of the Bonneville Dam on the Columbia River under a contract with the United States. The contract was made in February, 1934, and the work was completed in that year. The tax was assailed upon the grounds (1) that it…

2Cases cited8 opinions

  1. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  2. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  3. Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
  4. Murray v. Joe Gerrick & Co.Supreme Court of the United States · 1934
  5. Murray v. Joe Gerrick & Co.Washington Supreme Court · 1933

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3Cited by49 opinions

  1. James Stewart & Co. v. SadrakulaSupreme Court of the United States · 1940
  2. Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
  3. Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
  4. Humble Pipe Line Co. v. WaggonnerSupreme Court of the United States · 1964
  5. Anthony v. VeatchOregon Supreme Court · 1950

44 more not listed; retrieve them via the Exa API.

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