Legal Opinion
Heald v. District of Columbia
Supreme Court of the United States
Decided May 15, 1922No. 268PublishedCited by 84 opinions
1Opinion of the CourtJustice Brandeis
To aid in defraying the expenses of the District of Columbia Congress laid a tax of three-tenths of one per cent, on the value of the intangible property of persons resident, or engaged in business, within the District. Act of March 3, 1917, c. 160, § 9, 39 Stat. 1004, 1046. This tax was assessed upon such property held by Heald and others, as committee of Peters, an insane person. They and their ward were residents of the District; the property was located there; and none of it consisted of municipal bonds or was otherwise of a character exempt by law from taxation. The committee, asserting…
2Cases cited20 opinions
- Bauman v. RossSupreme Court of the United States · 1897
- United States v. Chandler-Dunbar Water Power Co.Supreme Court of the United States · 1913
- Shoemaker v. United StatesSupreme Court of the United States · 1893
- Thomas Cusack Co. v. City of ChicagoSupreme Court of the United States · 1917
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
15 more not listed; retrieve them via the Exa API.
3Cited by84 opinions
- Flast v. CohenSupreme Court of the United States · 1968
- United States v. RainesSupreme Court of the United States · 1960
- Josiah L. Hoohuli v. George AriyoshiCourt of Appeals for the Ninth Circuit · 1984
- Aetna Insurance v. HydeSupreme Court of the United States · 1928
- Waldron v. McAteeCourt of Appeals for the Seventh Circuit · 1983
79 more not listed; retrieve them via the Exa API.