Income tax. State taxation of Federal employees, opinions of Supreme Court of United States with concurring and dissenting opinions in cases of Mark Graves, John J. Merrill, and John P. Hennessy, as commissioners constituting State Tax Commission of State of New York, v. people of State of New York, upon relation of James B. O'Keefe; State Tax Commission of Utah et al. v. W. Q. Van Cott; and Helvering, commissioner of internal revenue, v. Philip L. Gerhardt; presented by Mr. Andrews.