Supreme Court of the United States Commons^™

Constitutional Law In 1919-1920 Ii, Thomas Reed Powell

Michigan Law Review

Two important cases sustained objections to applications of the federal income tax. In each there was vigorous dissent. Evans v. Gore2 held that the constitutional provision that the federal judges shall receive "a compensation which shall not be diminished during their continuance in office" applies to diminution by inclusion of that compensation in the assessment of the general federal tax on net income. The case at bar involved a tax on the i918 compensation of a judge appointed in 1899. While not directly qualified by anything in the opinion, the decision would seem to have no application to judges appointed …