In this important example of the nineteenth century view of federalism, the Supreme Court ruled that a state could not tax a person’s federal income.
A U.S. ship captain on duty in Pennsylvania challenged the validity of that state’s tax on his federal income. The state supreme court upheld the tax, but the Supreme Court unanimously reversed its decision, holding that such a tax would infringe on the taxing power of the national government.
Dobbins is historically significant as an example of the nineteenth century view of federalism. It followed Chief Justice John Marshall’s landmark decision in McCulloch v. Maryland
Collector v. Day
Graves v. New York ex rel. O’Keefe
Helvering v. Davis
McCulloch v. Maryland
Separation of powers