United States Board of Tax Appeals May 6, 1942, Docket No. 108003 (Murphy v. Commissioner)

*1062OPINION.

AeuNdell :

It now seems clear under Helvering v. Gerhardt, 304 U. S. 405, and Graves v. New York, ex rel. O'Keefe, 306 U. S. 466, that there is no constitutional objection to the Federal Government taxing the salaries of officers or employees of the several states. These decisions opened a new chapter and closed an old one.