Legal Opinion

Hill v. Martin

Supreme Court of the United States

Decided December 16, 1935No. Nos. 193, 194PublishedCited by 154 opinions

1Opinion of the Court

Me. Justice Brandéis

delivered the opinion of the Court.

These suits were brought, on April 1, 1935, under § 266 of the Judicial Code, to enjoin the collection of an inheritance tax in the sum of $12,247,333.52, assessed by New Jersey upon the estate of John T. Dorrance, which was valued at more than $115,000,000. The bills charge that its transfer inheritance tax act, as construed and applied, violates the full faith and credit clause of the Federal Constitution and the due process clause of the Fourteenth Amendment. The defendants are the State Tax Commissioner and other New Jersey officials.…

2Cases cited25 opinions

  1. Riehle v. MargoliesSupreme Court of the United States · 1929
  2. Wells Fargo & Co. v. TaylorSupreme Court of the United States · 1920
  3. Keller v. Potomac Electric Power Co.Supreme Court of the United States · 1923
  4. Mutual Reserve Fund Life Assn. v. PhelpsSupreme Court of the United States · 1903
  5. Dorrance's EstateSupreme Court of Pennsylvania · 1932

20 more not listed; retrieve them via the Exa API.

3Cited by154 opinions

  1. Atlantic Coast Line Railroad v. Brotherhood of Locomotive EngineersSupreme Court of the United States · 1970
  2. Lynch v. Household Finance Corp.Supreme Court of the United States · 1972
  3. TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
  4. Toucey v. New York Life InsuranceSupreme Court of the United States · 1941
  5. Kimberlee Williams v. BASF Catalysts LLCCourt of Appeals for the Third Circuit · 2014

149 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API