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LYNCH v. NEW YORK EX REL. PIERSON

No. 1.

293 U.S. 52 (1934)

LYNCH ET AL. v. NEW YORK EX REL. PIERSON.

Supreme Court of United States.

Decided November 5, 1934.

Attorney(s) appearing for the Case

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 petitioners.

Mr. Clifton P. Williamson, with whom Mr. L.A. Doherty was on the brief, for respondent.

MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

The State Tax Commission determined that rental received by the relator, a resident of the State of New York, from real property situated in the State of Ohio, should be included as a part of relator's income for the purpose of computing her income tax under the Tax Law of New York. The relator sought review by the Supreme Court of New York, invoking rights under the Constitution and laws of the State of...

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