Eidman v. Martinez
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT OF- APPEALS FOR THE SECOND CIRCUIT. This case came up upon certain questions of law arising in ah action brought in the Circuit Court for the Southern District of-New York' by Martinez, as ancillary administrator with the will annexed of the estate of Salvador Elizalde, against the Col- , lector of Internal Revenue, for the refund of an inheritance tax paid to the defendant upon certain personal property in the city of New York. ,. The…
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CERTIFICATE FROM THE CIRCUIT COURT OF- APPEALS FOR THE SECOND CIRCUIT. This case came up upon certain questions of law arising in ah action brought in the Circuit Court for the Southern District of-New York' by Martinez, as ancillary administrator with the will annexed of the estate of Salvador Elizalde, against the Col- , lector of Internal Revenue, for the refund of an inheritance tax paid to the defendant upon certain personal property in the city of New York. ,. The facts out of which the questions arose are as follows: Salvador Elizalde, a non-resident alien, a subject of the King' of…
1Opinion of the CourtJustice Brown
Thiis case raises the question whether the inheritance tax law of the United States applied, in 1899, to the intangible personal property of a non-resident alien, who never had a domicil in in the United States and died abroad — such personal property being within the United States and having passed to his son, also an alien domiciled abroad, as sole legatee, arid next of kin of the deceased, partly under a will executed abroad and partly under the intestate laws of Spain.
By the twenty-ninth section of the war tax law of June 30, 1898, c. 448, 30 Stat. 448, 464, “ Any person or persons having…
2Cases cited39 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- United States v. PerkinsSupreme Court of the United States · 1896
- Hartranft v. WiegmannSupreme Court of the United States · 1887
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3Cited by136 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Blackstone v. MillerSupreme Court of the United States · 1903
- Shwab v. DoyleSupreme Court of the United States · 1922
- Bullen v. WisconsinSupreme Court of the United States · 1916
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