To which court case did the U.S. Supreme Court apply the dual federalism perspective when it ruled that state officers did not have to pay a federal income tax because such a tax would interfere with the autonomy of states?

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The U.S. Supreme Court applied the dual federalism perspective in Collector v. Day when it ruled that state officers did not have to pay a federal income tax because such a tax would interfere with the autonomy of states. Dual federalism is the idea that the state and federal governments have separate and distinct spheres of authority, and that the federal government should not interfere with powers reserved to the states.

To Which Court Case Did the U