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GRAVES v. N.Y. EX REL. O'KEEFE

No. 478.

306 U.S. 466 (1939)

59 S.Ct. 595

83 L.Ed. 927

GRAVES ET AL., COMMISSIONERS CONSTITUTING THE STATE TAX COMMISSION OF NEW YORK, v. NEW YORK EX REL. O'KEEFE.

Supreme Court of United States.

Decided March 27, 1939.

Attorney(s) appearing for the Case

Mr. Henry Epstein, Solicitor General of New York, with whom Messrs. John J. Bennett, Jr., Attorney General, Joseph M. Mesnig, and Austin J. Tobin were on the brief, for petitioners.

Mr. Daniel McNamara, Jr. for respondent.

Solicitor General Jackson, with whom Assistant Attorney General Morris, and Messrs. Sewall Key and Warner W. Gardner were on the brief, for the United States, as amicus curiae, by leave of Court.

By leave of Court, Messrs. Roy McKittrick, Attorney General of Missouri, and Edward H. Miller, Assistant Attorney General, filed a brief on behalf of that State, as amicus curiae, in support of petitioners.

MR. JUSTICE STONE delivered the opinion of the Court.

We are asked to decide whether the imposition by the State of New York of an income tax on the salary of an employee of the Home Owners' Loan Corporation places an unconstitutional burden upon the federal government.

Respondent, a resident of New York, was employed during 1934 as an examining attorney for the Home Owners' Loan Corporation at an annual salary of $2,400. In his income tax return for that...

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