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HELVERING v. GERHARDT

No. 779.

304 U.S. 405 (1938)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. GERHARDT.

Supreme Court of United States.

Decided May 23, 1938.

Attorney(s) appearing for the Case

Assistant Solicitor General Bell, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key, Berryman Green and Warner W. Gardner were on the brief, for petitioner.

Mr. Julius Henry Cohen, with whom Mr. Austin J. Tobin was on the brief, for respondents.

Mr. Henry Epstein, Solicitor General of New York, argued the cause on behalf of that State and other States, as amici curiae by special leave of Court.*

MR. JUSTICE STONE delivered the opinion of the Court.

The question for decision is whether the imposition of a federal income tax for the calendar years 1932 and 1933 on salaries received by respondents, as employees of the Port of New York Authority, places an unconstitutional burden on the States of New York and New Jersey.

The Port Authority is a bi-state corporation, created by compact between New York and New...

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