Collector v. Day
Is it still good law? What later courts have actually done to this case.
Status
More on how this was screened
The text of one citing opinion could not be retrieved, so it remains unread.
30 later cases cite Collector v. Day; 30 of those citations sat close to treatment language and were flagged for reading; the progress bar above tracks how many have been read so far. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.
Relying on Collector v. Day?
This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.
Treatments
Overruled
-
The Supreme Court overruled Day's implied constitutional exemption for state officials' salaries from federal income tax.
Graves v. New York ex rel. O'Keefe · Supreme Court of the United States · filed
Collector v. Day, supra, and New York ex rel. Rogers v. Graves, supra, are overruled so far as they recognize an implied constitutional immunity from income taxation of the salaries of officers or employees of the national or a state government or their instrumentalities.
Read the full opinion on CourtListener →
Does this case still carry your argument?
Describe your facts. Ezel reads Collector v. Day and the cases that treated it, then tells you whether it still holds for your situation, with citations.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace