The Revenue Act of 1932 provided that "In the case of Presidents of the United States and judges of courts' of the United States taking office after June 6, 1932, the compensation received as such shall be included in gross income; and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly." A United States circuit judge, appointed in 1933, was required to include in his tax return the amount of his salary, under the Revenue Act of 1936, which re-enacted the above provision. His claim for refund being rejected, the present suit was brought, and judgment was against the collector. On appeal, the Supreme Court held the statute constitutional, on the grounds that it was a general non-discriminatory tax laid on net income, and when applied to the income of a federal judge it was not within the prohibition of Article III, section l of the Constitution, which provides that the compensation of federal judges shall not be diminished during their continuance in office. O'Malley v. Woodrough, (U. S. 1939) 6 U. S. LAW WEEK 1356.
Thomas K. Fisher,
CONSTITUTIONAL LAW - TAXATION OF SALARIES OF JUDGES OF THE UNITED STATES,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol37/iss8/19