United States v. Perkins
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF HEW TORE. This was a writ of error to an order of the General Terra of the Supreme Court, affirming an order of the Surrogate’s Court of Suffolk County, assessing an inheritance tax of $3964.23 upon the personal property of William W. Merriam, bequeathed by him to the United States.
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ERROR TO THE SUPREME COURT OF THE STATE OF HEW TORE. This was a writ of error to an order of the General Terra of the Supreme Court, affirming an order of the Surrogate’s Court of Suffolk County, assessing an inheritance tax of $3964.23 upon the personal property of William W. Merriam, bequeathed by him to the United States. It appeared that Merriam, who was a resident of Suffolk County, died on January 30, 1889, leaving a last will and testament, by which he devised and bequeathed all his estate, both real and personal, to the United States government. Upon the petition of the executor an…
1Opinion of the CourtJustice Brown
This case raises the single question whether personal property bequeathed by will to the United States is subject to an inheritance tax under the laws of New York.
By chapter 483, Laws of 1885, as amended by chapter 215, Laws of. 1891, it was enacted as foEows: “ Seo. 1. After the passage of this act all property which shall pass by wül or by the intestate laws of this State from any person who may die seized or possessed of the same while a resident of this State, ... to any person or persons, or .to any body politic or corporate, in trust or otherwise, . . . other than to or for societies,…
2Cases cited12 opinions
- United States v. FoxSupreme Court of the United States · 1877
- Matter of Estate of SwiftNew York Court of Appeals · 1893
- White v. . HowardNew York Court of Appeals · 1871
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
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3Cited by241 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Blackstone v. MillerSupreme Court of the United States · 1903
- Willcutts v. BunnSupreme Court of the United States · 1931
236 more not listed; retrieve them via the Exa API.