LONG v. ROCKWOOD

Nos. 201 and 202.

277 U.S. 142 (1928)

LONG, COMMISSIONER, v. ROCKWOOD. SAME v. SAME.

Supreme Court of United States.

Decided May 14, 1928.


Attorney(s) appearing for the Case

Mr. F. Delano Putnam, Assistant Attorney General of Massachusetts, with whom Messrs. Arthur K. Reading, Attorney General, and R. Ammi Cutter, Assistant Attorney General, were on the brief, for petitioner.

Mr. Merrill S. June, with whom Mr. Thomas H. Gage was on the brief, for respondent.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

These causes present the question whether the State of Massachusetts may tax, as income, royalties received by one of her citizens for the use of patents issued to him by the United States. The Supreme Judicial Court of that State held such an imposition would amount to a tax upon the patent right itself and was prohibited by the Federal Constitution. We agree with...

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