Lawrence v. State Tax Commission of Mississippi,
286 U.S. 276 (1932)

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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


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.

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