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Long v. Rockwood, 277 U.S. 142 (1928)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Long v. Rockwood, 277 U.S. 142 (1928)
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Long v. Rockwood Nos. 201 and 202 Argued January 20, 1928 Decided May 14, 1928 277 U.S. 142
CERTIORARI TO THE SUPERIOR COURT FOR THE
COUNTY OF WORCESTER, MASSACHUSETTS
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. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Long v. Rockwood, 277 U.S. 142 (1928) in 277 U.S. 142 277 U.S. 145. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=FFW7TZ74RB135MS.
MLA: U.S. Supreme Court. "Syllabus." Long v. Rockwood, 277 U.S. 142 (1928), in 277 U.S. 142, page 277 U.S. 145. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=FFW7TZ74RB135MS.
Harvard: U.S. Supreme Court, 'Syllabus' in Long v. Rockwood, 277 U.S. 142 (1928). cited in 1928, 277 U.S. 142, pp.277 U.S. 145. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=FFW7TZ74RB135MS.
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