Legal Opinion
Salomon v. State Tax Comm'n of NY
Supreme Court of the United States
Decided February 18, 1929No. 79 and 80PublishedCited by 40 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
These cases, which were argued together, present the question whether the provision in the New York Transfer Law for taxing the transfer of contingent remainders violates the due process clause or the equal protection clause of the Fourteenth Amendment. That statute imposes a graduated succcession tax. On the transfer of life estates and vested remainders the tax is measured by their respective values as of the testator’s death and is payable then. The tax on the transfer of contingent remainders is not payable until'the death of theTife…
2Cases cited29 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Metropolis Theatre Co. v. City of ChicagoSupreme Court of the United States · 1913
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
24 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
- Ames Volkswagen, Ltd. v. State Tax CommissionNew York Court of Appeals · 1979
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Mayer's EstateSupreme Court of Pennsylvania · 1938
35 more not listed; retrieve them via the Exa API.