[DOWNLOAD] "State Tax Commission Et Al. v. Van Cott" by Supreme Court of the United States * Book PDF Kindle ePub Free

eBook details

Title: State Tax Commission Et Al. v. Van Cott
Author : Supreme Court of the United States
Release Date : January 27, 1939
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

The State of Utahs 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." (Italics supplied.) In his return of income taxes to the State for 1935 under this law, respondent claimed "as deduction" and "as exempt"