The Supreme Court gave the authority to the federal government to tax the salaries of state employees.
New York imposed a tax on the salary paid to a federal worker who resided in that state. The worker paid the tax and appealed, arguing intergovernmental immunity. The Supreme Court, by a 7-2 vote, overruled Collector v. Day
Collector v. Day
Due process, procedural
Pollock v. Farmers’ Loan and Trust Co.