¶1O'Malley v. Woodrough, 307 U. S. 277, was decided upon the principle that a “non-discriminatory tax laid generally on net income is not, when applied to the income of a federal judge, a diminution of his salary within the prohibition of Article III, § 1 of the Constitution.” The opinion is consonant with Helvering v. Gerhardt, 304 U. S. 405, in which it was held that the salaries of the employees of a state are not exempt from income tax. Prior opinions of the Supreme Court in conflict with such principle were swept into the discard. It is immaterial that Evans v. Gore, 253 U. S. 245, was not named as being overruled. Decision must be for the respondent in this case upon the authority of O'Medley v. Woodrough, supra.
4 T.C. 307
Baker v. Commissioner
Decided November 14, 1944
United States Tax Court · decided 1944-11-14
Petitioner, a United States district judge, held taxable under the Public Salary Tax Act of 1939, which does not clearly violate Article III, section 1, of the Constitution in so far as it subjects to income taxes the salary of a Federal district judge who was appointed and qualified as such on April 3, 1921, when the 1918 Act subjecting such salary to that tax was in effect. O'Malley v. Woodrough, 307 U.S. 277.
Cited by 1 later decisions — most recently August 1975
Relies on Helvering v. Gerhardt · Evans v. Gore · O'Malley v. Woodrough
Good law ✅— No negative treatment on recordhow we know
Decision will be entered for the respondent · Decided 1944-11-14
View the full empirical analysis of this case →