Vanderbilt v. Eidman
Supreme Court of the United States
CERTIFICATE FROM THE UNITED STATES CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. Cornelius Vanderbilt died in the city of New York on September .12, 1899, leaving a will, which was admitted to probate, the seventeenth clause of which provides as follows:. “Seventeenth: .All the rest, residue and remainder of .'all .the property, and estate, real, personal and mixed, of every description, and wheresoever situated, of which- I may die seized or possessed, or to which I may…
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CERTIFICATE FROM THE UNITED STATES CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. Cornelius Vanderbilt died in the city of New York on September .12, 1899, leaving a will, which was admitted to probate, the seventeenth clause of which provides as follows:. “Seventeenth: .All the rest, residue and remainder of .'all .the property, and estate, real, personal and mixed, of every description, and wheresoever situated, of which- I may die seized or possessed, or to which I may be entitled at the time of my decease, including all lapsed legacies and the principal of any annuities which may…
1Opinion of the CourtJustice White
The four questions certified are as follows:
“I. Is the tax imposed by sections 29 and 30 of the act of Congress of June 13, 1898, entitled 'An act to provide ways and means to meet war expenditures, and for other purposes/ with respect to Alfred G. .Vanderbilt’s interest under the seventeenth clause of the will of Cornelius Vanderbilt, a tax upon the transmission to and receipt by the'trustees of the property passing to them as trustees under the legacy out of which such interest arises?
"II. If the preceding question is answered in the negative, is the tax imposed under said act with…
2Cases cited6 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal Under the Collateral Inheritance Tax Act of Property of CurtisNew York Court of Appeals · 1894
- Clapp v. MasonSupreme Court of the United States · 1877
- In Re the Estate of RooseveltNew York Court of Appeals · 1894
1 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Coolidge v. LongSupreme Court of the United States · 1931
- Fernandez v. WienerSupreme Court of the United States · 1946
- Uterhart v. United StatesSupreme Court of the United States · 1916
53 more not listed; retrieve them via the Exa API.