Cahen v. Brewster
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. The facts are stated in the opinion. That an inheritance tax is not á tax on property, but on the privilege or right of inheriting, is no longer open to question. Magoun v. Illinois Trust & Sav. Bank, 170 U. S. 283; Knowlton y. Moore, 178 U. S. 41; Plummer v. Coler, 178 U. S. 115; 27 Am. & Eng.
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ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA. The facts are stated in the opinion. That an inheritance tax is not á tax on property, but on the privilege or right of inheriting, is no longer open to question. Magoun v. Illinois Trust & Sav. Bank, 170 U. S. 283; Knowlton y. Moore, 178 U. S. 41; Plummer v. Coler, 178 U. S. 115; 27 Am. & Eng. Ency. of Law, 338. That the rights of these heirs and legatees, vested at the moment of the death of the ancestor is also beyond dispute. Black on Constitutional Prohibitions (1887), 239; Cooley, Const. Lim., 6th ed., 439'; Prof. McGehee, Due…
1Opinion of the CourtJustice McKenna
The case involves the validity, under the Constitution of the United States, of a burden imposed under the inheritance tax law of the State of Louisiana, passed June 28, 1904.
Mathias Levy, a resident of New Orleans, died in that city May 26, 1904. He was unmarried and left.no ascendants, and was, therefore, without forced heirs. He left a last will and testament of the date of December 23, 1903, in which he named executors and made sundry particular bequests. to charitable institutions. He bequeathed the- balance' of his estate, in equal shares, to his two nieces, Camille Cahen aiid Julie…
2Cases cited4 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- CARPENTER v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1855
3Cited by63 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Hanscom v. Malden & Melrose Gas Light Co.Massachusetts Supreme Judicial Court · 1914
- Coolidge v. LongSupreme Court of the United States · 1931
- Watson v. State Comptroller of NYSupreme Court of the United States · 1920
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