Legal Opinion
State Tax Commission v. Van Cott
Supreme Court of the United States
Decided April 24, 1939No. 491PublishedCited by 99 opinions
1Opinion of the CourtJustice Black
The State of Utah’s income tax law, effective in 1935, exempts all “Amounts received as compensation, salaries or wages from the United Staies ... for services rendered in connection with the exercise of an essential governmental junction.” (Italics supplied.) In his return of income taxes to the State for 1935 under this law, respondent claimed “as deduction” and “as exempt” salaries paid him as attorney for the Reconstruction Finance Corporation and the Regional Agricultural Credit Corporation, both federal agencies. The exemptions were denied by the Tax Commission of Utah, but the Utah…
2Cases cited11 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Red Cross Line v. Atlantic Fruit Co.Supreme Court of the United States · 1924
- Patterson v. AlabamaSupreme Court of the United States · 1935
- Abie State Bank v. BryanSupreme Court of the United States · 1931
- Interstate Consolidated Street Railway Co. v. MassachusettsSupreme Court of the United States · 1907
6 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Perkins v. Benguet Consolidated Mining Co.Supreme Court of the United States · 1952
- City of Mesquite v. Aladdin's Castle, Inc.Supreme Court of the United States · 1982
- Ashcraft v. TennesseeSupreme Court of the United States · 1944
- Evans v. NewtonSupreme Court of the United States · 1966
- Rayonier Inc. v. United StatesSupreme Court of the United States · 1957
94 more not listed; retrieve them via the Exa API.