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

Annotate this Case

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.

Page 277 U. S. 145

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.