Legal Opinion
Wilmington Trust Co. v. Highfield
Supreme Court of Delaware
Decided February 6, 1931No. Nos. 2, 3, and 4PublishedCited by 22 opinions
1Opinion of the Court
Wolcott, Chancellor,
delivering the opinion of the court:
These cases present two questions: The first one is, whether or not, since May 6, 1929, the date of the enactment of the act found in 36 Delaware Laws, chapter 7, by which an important section of the inheritance tax provisions of the Delaware code was attempted to be amended, the inheritance tax law has been in effect, though not in form, repealed. The second question is, whether, if the inheritance tax provisions are ineffective, the act. of April 29, 1927 (35 Delaware Laws, c. 8) by which an estate tax is imposed, is any longer in…
2Cases cited8 opinions
- Matter Appl'n Mayor, Etc., of City of N.Y.New York Court of Appeals · 1885
- Ex parte CowertSupreme Court of Alabama · 1890
- Economic Power & Construction Co. v. City of BuffaloNew York Court of Appeals · 1909
- Monaghan v. LewisSupreme Court of Delaware · 1905
- State ex rel. Umatilla County v. HawksOregon Supreme Court · 1924
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Klein v. National Pressure Cooker Co.Supreme Court of Delaware · 1949
- Wilmington Medical Center, Inc. v. BradfordSupreme Court of Delaware · 1978
- Clark v. StateSupreme Court of Delaware · 1972
- In re the Petition for the Laying Out of Cypress Farms DitchSuperior Court of Delaware · 1935
- In Re LewkowitzArizona Supreme Court · 1950
17 more not listed; retrieve them via the Exa API.