Lawrence v. State Tax Comm'n of Miss.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that domicile established a basis for taxation of income
• recognizing that “domicile in itself establishes a basis for taxation. Enjoyment of the privileges of residence within the state, and the attendant right to invoke the protection of its laws, are inseparable from the responsibility for sharing the costs of government.”
• allowing taxpayer to make equal protection challenge to tax exemption available to competitors
• allowing taxpayer to make equal protection challenge to tax exemption available to competitors
• “Even though the claimed constitutional protection be denied on non-federal grounds, it is the province of this Court to inquire whether the decision of the state court rests upon a fair or substantial basis.”
• Mississippi could tax income earned by one of its residents from activities carried on in another state

Source: CourtListener parenthetical corpus (CC0).