Source: https://www.law.cornell.edu/supremecourt/text/306/511
Timestamp: 2019-04-25 18:42:29+00:00

Document:
Argued: March 6, 7, 1939.
Mr. Irwin Arnovitz, of Salt Lake City, Utah, for petitioners.
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.
Revised Stat. of Utah, 1933, 80-14-4, (2)(g).
305 U.S. 592, 59 S.Ct. 358, 83 L.Ed. -.
Miller v. Anderson, Miller's Executors v. Swann, 150 U.S. 132, 136, 14 S.Ct. 52, 54, 37 L.Ed. 1028; Interstate Consol. St. Railway Co. v. Massachusetts, 207 U.S. 79, 84, 28 S.Ct. 26, 52 L.Ed. 111, 12 Ann.Cas. 555; Louisville & Nashville Railroad Co. v. Western Union Telegraph Co., 237 U.S. 300, 302, 35 S.Ct. 598, 599, 59 L.Ed. 965; cf. Carmichael v. Southern Coal Co., 301 U.S. 495, 507, 57 S.Ct. 868, 871, 81 L.Ed. 1245, 109 A.L.R. 1327.
Abie State Bank v. Bryan, 282 U.S. 765, 773, 51 S.Ct. 252, 255, 75 L.Ed. 690.
Cf. Red Cross Line v. Atlantic Fruit Co., 264 U.S. 109, 120, 44 S.Ct. 274, 275, 276, 68 L.Ed. 582; Tipton v. Atchison, T. & S.F. Ry. Co., 298 U.S. 141, 152, 153, 56 S.Ct. 715, 719, 80 L.Ed. 1091, 104 A.L.R. 831; Illinois Cent. R. Co. v. Messina, 240 U.S. 395, 397, 36 S.Ct. 368, 369, 60 L.Ed. 709.
Patterson v. Alabama, 294 U.S. 600, 607, 55 S.Ct. 575, 578, 79 L.Ed. 1082.
THREE AFFILIATED TRIBES OF the FORT BERTHOLD RESERVATION, Petitioners v. WOLD ENGINEERING, P.C., et al.
Anthony Leo STUTSON v. UNITED STATES. Alexis LAWRENCE, Guardian and Next Friend on Behalf of Kemmerlyn D. LAWRENCE, a Minor, v. Shirley S. CHATER, Commissioner of Social Security.
ST. MARTIN EVANGELICAL LUTHERAN CHURCH and Northwestern Lutheran Academy, Petitioners, v. State of SOUTH DAKOTA.
PARKER et al. v. LOS ANGELES COUNTY et al. STEINER v. LOS ANGELES COUNTY et al.
CALIFORNIA, Petitioner, v. Judith KRIVDA and Roger T. Minor.
PEARSON, State Treasurer of Oregon, v. McGRAW et al.
STATE OF MINNESOTA v. NATIONAL TEA COMPANY et al.
NotFound v. CENTRAL R.R. OF NEW JERSEY.
HYSLER v. STATE OF FLORIDA.
PEOPLE OF STATE OF NEW YORK ex rel. WHITMAN v. WILSON, Warden.
DEPARTMENT OF MENTAL HYGIENE OF CALIFORNIA, Petitioner, v. Evelyn KIRCHNER, Administratrix of the Estate of Ellinor Green Vance.
E. S. EVANS et al., Petitioners, v. Charles E. NEWTON et al.
RAYONIER INCORPORATED, a Corporation, Petitioner, v. UNITED STATES of America. Arthur A. ARNHOLD et al., Petitioners, v. UNITED STATES of America.
PERKINS v. BENGUET CONSOLIDATED MINING CO. et al.
Nick JANKOVICH and Paul Jankovich, Co-Partners, doing business as Calumet Aviation Company, Petitioners, v. INDIANA TOLL ROAD COMMISSION.

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