people
state
new
york
graves
argued
february
decided
march
appeal
state
new
york
maurice
cohn
new
york
city
appellant
people
state
new
york
graves
joseph
mesnig
albany
appellees
justice
stone
delivered
opinion
case
presents
question
whether
state
may
constitutionally
tax
resident
upon
income
received
rents
land
located
without
state
interest
bonds
physically
without
state
secured
mortgages
upon
lands
similarly
situated
section
article
new
york
tax
law
added
imposes
tax
upon
net
income
residents
state
section
gross
income
defined
including
interest
rent
section
amended
laws
enumerates
among
items
taxable
income
including
rent
derived
real
property
situated
outside
state
intended
include
foregoing
items
without
regard
source
thereof
location
property
involved
factor
except
case
inclusion
thereof
violative
constitutional
restrictions
appellant
resident
new
york
brought
present
certiorari
proceeding
courts
new
york
review
determination
state
tax
commission
appellees
denying
application
refund
state
income
taxes
assessed
paid
years
far
taxes
attributable
rents
received
appellant
new
jersey
land
interest
paid
bonds
secured
mortgaged
real
estate
new
jersey
bonds
mortgages
physically
located
ground
recovery
tax
assigned
appellant
petition
tax
substance
effect
tax
real
estate
tangible
property
located
without
state
violation
fourteenth
amendment
constitution
judgment
appellant
see
reversed
new
york
appeals
case
comes
appeal
section
judicial
code
amended
stipulation
facts
case
tried
state
indicate
appellant
income
taxed
new
jersey
define
precise
nature
interest
properties
producing
income
sets
appellant
husband
died
testate
duly
probated
new
jersey
bequeathing
said
taxpayer
entire
net
income
estate
widowhood
taxed
income
included
testator
real
estate
testator
real
estate
mortgages
located
new
jersey
terms
status
estate
tax
years
otherwise
appear
nothing
show
incomeproducing
properties
years
held
upon
active
trust
appellant
receive
income
life
tenant
legal
interest
see
paletz
camden
safe
deposit
trust
cf
passman
guarantee
trust
westfield
trust
beekman
uncertainty
arising
ambiguity
stipulation
present
significance
put
rest
concession
appellant
brief
open
argument
owner
life
estate
interest
properties
received
part
income
tax
years
rents
interest
collected
executors
acting
capacity
executors
agents
annual
compensation
case
may
assume
present
purposes
new
york
may
levy
property
tax
upon
appellant
interest
whether
legal
equitable
see
senior
braden
safe
deposit
trust
virginia
accordingly
limit
review
question
considered
decided
state
whether
anything
fourteenth
amendment
precludes
state
new
york
taxing
income
merely
derived
sources
extent
indicated
located
outside
state
income
rents
receipt
income
resident
territory
taxing
sovereignty
taxable
event
universally
recognized
domicil
affords
basis
taxation
enjoyment
privileges
residence
state
attendant
right
invoke
protection
laws
inseparable
responsibility
sharing
costs
government
pay
civilized
society
see
compania
general
de
tabacos
collector
tax
measured
net
income
residents
equitable
method
distributing
burdens
government
among
privileged
enjoy
benefits
tax
apportioned
ability
taxpayer
pay
founded
upon
protection
afforded
state
recipient
income
person
right
receive
income
enjoyment
received
rights
privileges
attach
domicil
within
state
equitable
distribution
tax
burden
economic
advantage
realized
receipt
income
represented
power
control
bears
direct
relationship
see
lawrence
state
tax
maguire
trefry
virginia
imperial
coal
sales
compare
shaffer
carter
neither
privilege
burden
affected
character
source
income
derived
reason
income
necessarily
clothed
tax
immunity
enjoyed
source
state
may
tax
residents
upon
net
income
business
whose
physical
assets
located
wholly
without
state
beyond
taxing
power
lawrence
state
tax
supra
see
shaffer
carter
supra
page
may
tax
net
income
bonds
held
trust
administered
another
state
maguire
trefry
supra
although
taxpayer
equitable
interest
may
subjected
tax
safe
deposit
trust
virginia
supra
may
tax
net
income
operations
interstate
commerce
although
tax
commerce
forbidden
glue
town
oak
creek
shaffer
carter
supra
congress
may
lay
tax
net
income
derived
business
exporting
merchandise
foreign
commerce
although
tax
upon
articles
exported
prohibited
constitutional
provision
article
cl
peck
lowe
barclay
edwards
neither
analysis
two
types
taxes
consideration
bases
upon
power
impose
rests
supports
contention
tax
income
tax
land
produces
incidence
tax
income
differs
tax
property
neither
tax
dependent
upon
possession
taxpayer
subject
income
may
taxed
although
owns
property
property
may
taxed
although
produces
income
two
taxes
measured
different
standards
one
amount
income
received
period
time
value
property
particular
date
income
taxed
property
may
taxed
recurrently
tax
predicated
upon
different
governmental
benefits
protection
offered
property
one
state
extend
receipt
enjoyment
income
another
pressing
protection
due
process
clause
throws
around
taxpayer
far
say
state
prohibited
taxing
land
neither
protects
controls
likewise
prohibited
taxing
receipt
command
income
land
resident
subject
control
enjoys
benefits
laws
imposition
different
taxes
different
upon
distinct
separable
taxable
interests
subject
objection
double
taxation
successfully
urged
cases
two
laid
tax
upon
property
interest
intangibles
upon
transfer
death
safe
deposit
trust
virginia
supra
farmers
loan
trust
minnesota
baldwin
missouri
beidler
south
carolina
tax
commission
first
national
bank
maine
considerations
lead
conclusion
income
derived
real
estate
may
taxed
recipient
place
domicil
irrespective
location
land
state
rightly
upheld
tax
nothing
said
decided
pollock
farmers
loan
trust
calls
different
conclusion
question
decision
whether
federal
tax
income
derived
rents
land
direct
tax
requiring
apportionment
article
section
clause
constitution
holding
tax
rest
decision
upon
ground
tax
tax
land
subject
every
limitation
constitution
imposes
property
taxes
determined
purposes
apportionment
similarities
operation
two
kinds
tax
made
appropriate
classify
direct
within
constitutional
command
see
pollock
farmers
loan
trust
supra
pp
brushaber
union
pacific
union
refrigerator
transit
kentucky
decided
ten
years
pollock
case
present
question
thought
foreclosed
parity
reasoning
immunity
instrumentalities
one
government
state
national
taxation
extended
income
thought
tax
whether
instrumentality
income
produced
equally
burden
operations
government
see
collector
day
wall
pollock
farmers
loan
trust
supra
gillespie
oklahoma
seen
follow
tax
land
tax
income
derived
identical
incidence
rest
upon
basis
taxing
power
controlling
factors
determining
whether
either
tax
infringes
due
process
senior
braden
supra
appellant
relies
question
taxation
income
involved
concession
counsel
rested
opinion
interest
taxed
interest
land
situate
within
without
state
tax
invalid
held
interest
represented
certificates
subjected
tax
equitable
interest
land
subject
tax
receipt
income
resident
taxing
state
within
taxing
power
even
though
derived
property
beyond
reach
income
bonds
secured
new
jersey
mortgages
said
power
tax
income
land
without
state
decisive
objection
taxation
income
interest
bonds
secured
mortgages
land
without
state
compare
kirtland
hotchkiss
appellant
also
argues
interest
bonds
immune
taxation
new
york
acquired
business
situs
new
jersey
within
doctrine
new
orleans
stemple
metropolitan
life
ins
new
orleans
wheeling
steel
corporation
fox
contention
pertinent
present
case
supported
record
stipulation
facts
discloses
bonds
mortgages
located
new
jersey
see
baldwin
missouri
supra
blodgett
silberman
burden
rested
taxpayer
present
facts
establish
situs
beidler
south
carolina
tax
commission
retroactive
application
tax
appellant
insists
upholding
tax
upon
income
state
infringed
due
process
giving
retroactive
effect
amendment
section
new
york
tax
law
specifically
declared
rents
embraced
taxable
income
section
amendment
include
rent
real
property
without
state
support
contention
appellant
points
decision
people
ex
rel
pierson
lynch
affirming
pierson
lynch
rents
land
outside
state
taxed
section
amendment
dismissal
writ
certiorari
review
judgment
want
properly
presented
federal
question
lynch
state
new
york
ex
rel
pierson
unnecessary
us
determine
whether
extent
state
sustaining
tax
case
rested
decision
amendment
whether
regarded
anything
clarifying
act
pointing
meaning
properly
attributable
section
amendment
record
disclose
appellant
raised
state
objection
presses
retroactive
application
statute
reviewing
judgment
state
pass
upon
federal
question
shown
record
raised
state
considered
whether
one
arising
different
clause
constitution
respect
questions
properly
presented
bolln
nebraska
people
state
new
york
ex
rel
rosevale
realty
kleinert
saltonstall
saltonstall
affirmed
justice
butler
dissenting
tax
income
opinion
rents
received
appellant
use
real
estate
new
jersey
may
included
taxable
income
decisions
established
tax
income
received
use
land
legal
effect
tax
upon
land
pollock
farmers
loan
trust
thomas
gay
knowlton
moore
mccoach
minehill
railway
stratton
independence
howbert
brushaber
union
pac
eisner
macomber
evans
gore
gillespie
oklahoma
lake
superior
mines
lord
senior
braden
new
jersey
addition
tax
land
measured
value
may
lay
tax
upon
income
received
owner
use
lake
superior
mines
lord
ubi
supra
appellant
right
collect
rents
new
jersey
use
lands
state
given
protected
new
york
law
neither
rights
enjoyed
new
york
relation
appellant
privilege
residence
protection
state
ability
taxpayers
pay
may
taken
account
apportionment
tax
burdens
authorized
impose
financial
means
taxed
made
generate
state
power
tax
lands
rents
paid
use
lands
beyond
borders
exclude
item
justice
mcreynolds
concurs
opinion