DeGanay v. Lederer
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. The case is stated in the opinion. Intangible personal property has its situs at the domicile ¿f the owner and, in the absence of special statutory provisions, is not subject to taxation elsewhere.
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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE THIRD CIRCUIT. The case is stated in the opinion. Intangible personal property has its situs at the domicile ¿f the owner and, in the absence of special statutory provisions, is not subject to taxation elsewhere. Kirtland v. Hotchkiss, 100 U. S. 491; State Tax on Foreign Held Bonds, 15 Wall. 300; Tappan v. Merchants’ National Bank, 19 Wall. 490; Union Refrigerator Transit Co. v. Kentucky, 199 U. S. 194; Provident Savings Association v. Kentucky, 239 U. S. 103; Fidelity & Columbia Trust Co. v. Louisville, 245 U. S. 54; Buck v. Beach, 206 U.…
1Opinion of the CourtJustice Day
The Act of October 3,1913, c. 16, § II, A, subdivision 1, 38 Stat. 166, provides;
“That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every •citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property…
2Cases cited10 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- New Orleans v. StempelSupreme Court of the United States · 1899
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
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3Cited by153 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Shaffer v. CarterSupreme Court of the United States · 1920
- Miller v. RobertsonSupreme Court of the United States · 1924
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
148 more not listed; retrieve them via the Exa API.