Legal Opinion
Evans v. McCabe, Comr.
Tennessee Supreme Court
Decided July 23, 1932PublishedCited by 18 opinions
1Opinion of the CourtChief Justice Green
This suit involves the constitutionality of chapter 21 of the Acts of the Extra Session of 1931. With certain exemptions, the Act provides for a graduated income tax upon incomes of all sorts. The chancellor held the Act to he invalid under Sec. 2& of Article II of the Constitution of the State and the Commissioner of Finance and Taxation has appealed.
It is to he conceded that the power to tax is a sovereign power and that a state’s power to tax is only restrained hy the limitations of the constitution of that state and of the Constitution of the United States.
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2Cases cited8 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Brown v. MarylandSupreme Court of the United States · 1827
- Lane County v. OregonSupreme Court of the United States · 1869
- J. W. Kelly & Co. v. StateTennessee Supreme Court · 1910
- Shields v. WilliamsTennessee Supreme Court · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Steven Waters v. Reagan Farr, Commissioner of Revenue for the State of TennesseeTennessee Supreme Court · 2009
- Magevney v. KarschTennessee Supreme Court · 1933
- City of Knoxville v. GervinTennessee Supreme Court · 1936
- First Nat. Bank of Memphis v. McCanlessTennessee Supreme Court · 1948
- Gallagher v. ButlerTennessee Supreme Court · 1964
13 more not listed; retrieve them via the Exa API.