Source: https://caselaw.findlaw.com/us-supreme-court/306/511.html
Timestamp: 2019-04-23 19:37:15+00:00

Document:
Mr. Irwin Arnovitz, of Salt Lake City, Utah, for petitioners. [306 U.S. 511, 512] Mr. W. Q. Van Cott, of Salt Lake City, Utah, for respondent.
We have now re-examined and overruled the doctrine of New York ex rel. Rogers v. Graves in Graves v. New York ex rel. O'Keefe, 306 U.S. 466 , 59 S. Ct. 595, 83 L.Ed. --, this day decided. Salaries of employees or officials of the Federal Government or its instrumentalities are no longer immune, under the Federal Constitution, from taxation by the States. Whether the Utah income tax, by its terms, exempts respondent, can now be decided by the State's highest court apart from any question of Constitutional immunity, and without the necessity, so far as the Federal Constitution is concerned, of attempting to divide functions of government into those which are essential and those which are non-essential.
Applying this principle, we vacate the judgment of the Supreme Court of Utah and remand the cause to that court for further proceedings.
[ Footnote 1 ] Revised Stat. of Utah, 1933, 80-14-4, (2)(g).
[ Footnote 2 ] 79 P.2d 6.
[ Footnote 3 ] 79 P.2d 14.
[ Footnote 4 ] 305 U.S. 592 , 59 S.Ct. 358, 83 L.Ed. --.
[ Footnote 5 ] Miller v. Anderson, Miller's Executors v. Swann, 150 U.S. 132, 136 , 14 S.Ct. 52, 54; Interstate Consol. St. Railway Co. v. Massachusetts, 207 U.S. 79, 84 , 28 S.Ct. 26, 12 Ann.Cas. 555; Louisville & Nashville Railroad Co. v. Western Union Telegraph Co., 237 U.S. 300, 302 , 35 S.Ct. 598, 599; cf. Carmichael v. Southern Coal Co., 301 U.S. 495, 507 , 57 S.Ct. 868, 871, 109 A.L.R. 1327.
[ Footnote 6 ] Abie State Bank v. Bryan, 282 U.S. 765, 773 , 51 S.Ct. 252, 255.
[ Footnote 7 ] Cf. Red Cross Line v. Atlantic Fruit Co., 264 U.S. 109, 120 , 44 S. Ct. 274, 275, 276; Tipton v. Atchison, T. & S.F. Ry. Co., 298 U.S. 141, 152 , 153 S., 56 S.Ct. 715, 719, 104 A.L.R. 831; Illinois Cent. R. Co. v. Messina, 240 U.S. 395, 397 , 36 S.Ct. 368, 369.
[ Footnote 8 ] Patterson v. Alabama, 294 U.S. 600, 607 , 55 S.Ct. 575, 578.

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