Goodsite v. Lane
Court of Appeals for the Sixth Circuit
Appeal from the Circuit Court of the United States for the Northern District of Ohio.
1Opinion of the Court
RICHARDS, Circuit Judge.
The question involved is whether personal property, consisting of stocks, bonds, etc., held in New York, on deposit with a bank and trust company, by a trustee appointed by a court of Connecticut, under the will of a resident of Connecticut, for the benefit of an heir and legatee residing in Connecticut, and which had never been brought into or invested in Ohio, was taxable in the latter state for the sole reason that such trustee was a resident of Ohio. The court below held it was not.. The suit was one brought by the beneficiary and trustee to restrain the treasurer…
2Cases cited12 opinions
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Gallup v. SchmidtIndiana Supreme Court · 1900
- Trustees of Academy v. City CouncilSupreme Court of Georgia · 1892
- People Ex Rel. Darrow v. . ColemanNew York Court of Appeals · 1890
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Dorrance's EstateSupreme Court of Pennsylvania · 1938
- Ellsworth College v. Emmet CountySupreme Court of Iowa · 1912
- Welch v. City of BostonMassachusetts Supreme Judicial Court · 1915
- Commonwealth v. PeeblesCourt of Appeals of Kentucky · 1909
5 more not listed; retrieve them via the Exa API.