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LONG V. ROCKWOOD, 277 U. S. 142 (1928)

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U.S. Supreme Court

Long v. Rockwood, 277 U.S. 142 (1928)

Long v. Rockwood

Nos. 201 and 202

Argued January 20, 1928

Decided May 14, 1928

277 U.S. 142

Syllabus

A state may not tax the income received by one of her citizens as royalties for the use of patents issued to him by the United States. P. 277 U. S. 145.

257 Mass. 572 affirmed.

Certiorari, 274 U.S. 729-730, to judgments of the Superior Court of Massachusetts abating taxes, entered on rescripts from the Supreme Judicial Court. The judgments were recovered by Rockwood in actions against Long, Commissioner of Corporations and Taxation of the Commonwealth. chanrobles.com-red

Page 277 U. S. 145


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