New York Ex Rel. Cohn v. Graves

300 U.S. 308 (1937)

NEW YORK EX REL. COHN

v.

GRAVES ET AL.

No. 404.

Supreme Court of United States.

Argued February 3, 1937.

Decided March 1, 1937.

APPEAL FROM THE SUPREME COURT OF NEW YORK.

Mr. Maurice Cohn, with whom Messrs. David Cohn, Daniel J. Kenefick, Randolph E. Paul, and Watson Washburn were on the brief, for appellant.

Mr. Joseph M. Mesnig, Assistant Attorney General of New York, with whom Mr. John J. Bennett, Jr., Attorney General, and Mr. Henry Epstein, Solicitor General, were on the brief, for appellees.

This case presents the question whether a state may constitutionally tax a resident…