LAWRENCE V. STATE TAX COMMISSION OF MISSISSIPPI, 286 U. S. 276 (1932)
Subscribe to Cases that cite 286 U. S. 276
Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
USA Constitution Annotated
WashLaw Directory
World LII
Online Case Law
Cornell LII
FastCase $
Lexis $
LexisOne
Loislaw $
USSCPlus.com $
VersusLaw $
Link to the Case Preview: http://supreme.justia.com/us/286/276/
Link to the Full Text of Case: http://supreme.justia.com/us/286/276/case.html
U.S. Supreme Court
Lawrence v. State Tax Commission of Mississippi, 286 U.S. 276 (1932)
Lawrence v. State Tax Commission of Mississippi
No. 580
Argued April 18, 1932
Decided May 16, 1932
286 U.S. 276
APPEAL FROM THE SUPREME COURT OF MISSISSIPPI
1. A state has constitutional power to tax its own citizens on their net incomes, though derived wholly from activities carried on by them outside of the state. P. 286 U. S. 281.
2. Domicile, in itself, establishes a basis for taxation. P. 286 U. S. 279.
3. Whether the tax in question is called an excise by the state court or a property tax is not material in this case, since this Court, in passing on its constitutionality, is concerned only with its practical operation. P. 286 U. S. 280.
4. A constitutional question properly raised in a state court may not be evaded by a decision on a nonfederal ground that is unsubstantial and illusory. P. 286 U. S. 281.