Legal Opinion
Mercantile-Sake Deposit v. Murphy
New York Court of Appeals
Decided November 19, 1964PublishedCited by 9 opinions
1Opinion of the Court
Order affirmed, with costs, in a memorandum. Safe Deposit & Trust Co. v. Virginia (280 U. S. 83) does not appear to have been overruled by Guaranty Trust Co. v. Virginia (305 U. S. 19) nor by Graves v. Elliott (307 U. S. 383), in both of which property was taxed which was within or which was being distributed into the taxing State. The lack of power of New York State to tax in this instance stems not from the possibility of double taxation but from the inability of a State to levy taxes beyond its border. Instead of overruling Safe Deposit & Trust Co. v. Virginia, Guaranty Trust Co. v.…
2Cases cited3 opinions
- Safe Deposit & Trust Co. of Baltimore v. VirginiaSupreme Court of the United States · 1929
- Graves v. ElliottSupreme Court of the United States · 1939
- Guaranty Trust Co. v. VirginiaSupreme Court of the United States · 1938
3Cited by9 opinions
- Chase Manhattan Bank v. GavinSupreme Court of Connecticut · 1999
- Pennoyer v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Potter v. Taxation Division DirectorNew Jersey Tax Court · 1983
- Swift v. Director of RevenueSupreme Court of Missouri · 1987
- District of Columbia v. Chase Manhattan BankDistrict of Columbia Court of Appeals · 1997
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