NEW YORK EX REL. COHN V. GRAVES, 300 U. S. 308 (1937)

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U.S. Supreme Court

New York ex rel. Cohn v. Graves, 300 U.S. 308 (1937)

New York ex rel. Cohn v. Graves

No. 404

Argued February 3, 1937

Decided March 1, 1937

300 U.S. 308


1. A State may tax her citizen upon the income he receives by way of rents from lands situate in another State and by way of interest on bonds secured by mortgage on lands situate in another State. Pp. 300 U. S. 312, 300 U. S. 316.

2. The receipt of income by a resident is a taxable event. P. 300 U. S. 312.

3. Domicil itself affords a basis for such taxation. P. 300 U. S. 313.

4. Enjoyment of the privileges of residence in the State and the attendant right t invoke the protection of its laws are inseparable from responsibility for sharing the costs of government. Id.

5. Neither the privilege nor the burden is affected by the character of the source from which the income is derived. For that reason, income is not necessarily clothed with the tax immunity enjoyed by its source. Id.

6. A tax on the income from land is not a tax on the land (Pollock v. Farmers' Loan & Trust Co., 157 U. S. 429, distinguished), and taxation of both, by the same or different States, is not double taxation. P. 300 U. S. 314.

7. In reviewing the judgment of a state court, this Court will not pass upon any federal question not shown by the record to have been raised in the state court or considered there, although it be one arising under the same clause in the Constitution with respect to which other questions are properly presented. P. 300 U. S. 317.

271 N.Y. 353; 3 N.E. 2d 508, affirmed.

Appeal from a judgment which reversed a judgment favorable to the present appellant, in a proceeding to review a determination of the State Tax Commission of New York, and thus secure a refund of money alleged to have been unlawfully exacted as state income taxes.

Page 300 U. S. 310

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