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.