Trotter v. Tennessee
290 U.S. 354 (1933)

Annotate this Case

U.S. Supreme Court

Trotter v. Tennessee, 290 U.S. 354 (1933)

Trotter v. Tennessee

No. 79

Argued November 14, 1933

Decided December 4, 1933

290 U.S. 354

Syllabus

1. Exemptions from taxation are not to be enlarged by implication if doubts are nicely balanced. P. 290 U. S. 356.

2. The exemption from taxation provided by § 22 of the World War Veterans Act in respect to "compensation, insurance and maintenance and support allowance payable" does not extend to lands purchased with moneys received from the United States by a veteran as compensation and insurance benefits. P. 290 U. S. 356.

3. The exemption provided by § 22 is not enlarged in this case by reason of payment having been made to a guardian of the veteran. Spicer v. Smith,288 U. S. 430. P. 290 U. S. 357.

165 Tenn. 519, 57 S.W. 2d 455, affirmed.

Page 290 U. S. 355

Certiorari* to review a decision of the Supreme Court of Tennessee which, on appeal, reversed a decree against the state in a suit to enforce a lien for taxes.

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