Nickel v. Cole
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEVADA. Error to review judgments of the Supreme Court of Nevada sustaining taxes laid under the state transfer tax act upon remainder interests claimed to have vested before the effective date* of the statute. The facts are stated in the opinion.
1Opinion of the CourtJustice Holmes
The first of these suits was brought by the Controller of Nevada to collect a transfer tax alleged to be due under a statute of Nevada approved on March 26, 1913, to take effect thirty days from that date. Nevada Stats, of 1913, c. 266, p. 411. The second suit was brought to quiet title to the shares of stock, in respect of which the tax was assessed — to establish that there was no lien upph or claim against them for the tax. The two cases were heard together in the state courts and here upon the same facts. The Supreme Court of Nevada héld that the tax was due and decided in favor of the…
2Cases cited3 opinions
- Enterprise Irrigation District v. Farmers Mutual Canal Co.Supreme Court of the United States · 1917
- Corn Products Refining Co. v. EddySupreme Court of the United States · 1919
- Moffitt v. KellySupreme Court of the United States · 1910
3Cited by34 opinions
- Thomas Garcia v. Hazel Lewis, Superintendent, Hale Creek Correctional FacilityCourt of Appeals for the Second Circuit · 1999
- Saltonstall v. SaltonstallSupreme Court of the United States · 1928
- Coolidge v. LongSupreme Court of the United States · 1931
- Central Hanover Bank & Trust Co. v. KellySupreme Court of the United States · 1943
- Fox River Paper Co. v. Railroad CommissionSupreme Court of the United States · 1927
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