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State Tax Commission v. Van Cott

306 U.S. 511 (1939)

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State Tax Commission v. Van Cott

United States Supreme Court

306 U.S. 511 (1939)

Facts

Utah passed a law exempting from taxes wages received from performing an essential government function. W. Q. Van Cott (plaintiff) claimed income that he was paid by multiple federal agencies was exempt from Utah taxes. The Utah Tax Commission (the Commission) (defendant) rejected Van Cott’s claim. Van Cott sued in the Utah Supreme Court. The court ruled that under both the Utah statute and the federal law that exempted Van Cott’s wages from taxation, Van Cott would not need to pay the taxes. The Commission appealed to the United States Supreme Court.

Rule of Law

Issue

Holding and Reasoning (Black, J.)

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