[69] Wilson v. Cook, 327 U.S. 474 (1946).

[70] 306 U.S. 466 (1939), followed in State Tax Comm'n. v. Van Cott, 306 U.S. 511 (1939). This case overruled by implication Dobbins v. Erie County, 16 Pet. 435 (1842) and New York ex rel. Rogers v. Graves, 299 U.S. 401 (1937), which held the income of federal employees to be immune from State taxation.

[71] 306 U.S. 466, 487 (1939).

[72] Ibid. 492.

[73] 4 Wheat. 316, 426 (1819).

[74] Thompson v. Union P.R. Co., 9 Wall. 579, 588 (1870); Railroad Co. v. Peniston, 18 Wall. 5, 31 (1873).

[75] Susquehanna Power Co. v. State Tax Comm'n., 283 U.S. 291 (1931).

[76] Baltimore Shipbuilding & Dry Dock Co. v. Baltimore, 195 U.S. 375 (1904).

[77] Northern P.R. Co. v. Myers, 172 U.S. 589 (1899); New Brunswick v. United States, 276 U.S. 547 (1928).

[78] Irwin v. Wright, 258 U.S. 219 (1922).