CONSTITUTIONAL LAW-STARE DECISIS

Authors

Abstract

The defendant corporation, a lessee of school lands from the state of Oklahoma, protested the right of the Commissioner of Internal Revenue to tax its net income. Held, under the rule of Gillespie v. Oklahoma, the income cannot be taxed without interfering with a state instrumentality. Four dissenting justices-Stone, Brandeis, Roberts, and Cardozo--admitted the applicability but denied the wisdom of the Gillespie case and the inability of the court to overrule itself, in Burnet v. Coronado Oil and Gas Co.

Recommended Citation

CONSTITUTIONAL LAW-STARE DECISIS, 31 Mich. L. Rev. 121 (1932).
Available at: https://repository.law.umich.edu/mlr/vol31/iss1/17