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STATE TAX COMM'N v. VAN COTT

No. 491.

306 U.S. 511 (1939)

59 S.Ct. 605

83 L.Ed. 950

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...

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