Legal Opinion
First Nat. Bank of Boston v. Maine
Supreme Court of the United States
Decided January 4, 1932No. 171PublishedCited by 216 opinions
1Opinion of the CourtJustice Sutherland
The question presented for our determination by this appeal is whether the State of Maine has power, under the Fourteenth Amendment, to impose a tax upon a transfer by death of shares of stock in a Maine corporation, forming part of the estate of a decedent, who, at the time of his death, was domiciled in the Commonwealth of Massachusetts.
The facts which give rise to the question follow. In 1924, Edward H. Haskell died testate, a resident of Massachusetts. The greater part of his property consisted of shares of' stock in the Great Northern Paper Company, a Maine corporation, having most of…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blackstone v. MillerSupreme Court of the United States · 1903
10 more not listed; retrieve them via the Exa API.
3Cited by216 opinions
- Smith v. AllwrightSupreme Court of the United States · 1944
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
211 more not listed; retrieve them via the Exa API.