1. Home
  2. Browse Decisions
  3. U.S.
  4. 306 U.S.
  5. 306 U.S. 511 (1939)
 

STATE TAX COMM'N v. VAN COTT

No. 491.

306 U.S. 511 (1939)

STATE TAX COMMISSION ET AL. v. VAN COTT.

Supreme Court of United States.

Decided March 27, 1939.

Attorney(s) appearing for the Case

Mr. Irwin Arnovitz, with whom Messrs. Joseph Chez, Attorney General of Utah, and John D. Rice, Deputy Attorney General, were on the brief, for petitioners.

Mr. W.Q. Van Cott, pro se.

MR. JUSTICE BLACK delivered the opinion of the Court.

The State of Utah's income tax law, effective in 1935, exempts all "Amounts received as compensation, salaries or wages from the United States . . . for services rendered in connection with the exercise of an essential governmental function."1 (Italics supplied.) In his return of income taxes to the State for 1935 under this law, respondent claimed "as deduction" and "as exempt...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases