Neilson v. Russell
Supreme Court of New Jersey
On error to the Supreme Court, whose opinion is reported ante p. 27.
1Opinion of the Court
The opinion of the court was delivered by
Swayze, J.
In a case like this the temptation is strong to pass an opinion upon the fundamental and important questions which were exhaustively discussed at the bar, and in the able opinion of the Supreme Court. We prefer, however, to confine our discussion to the exact point presented by the case, which, we think, is the much narrower one of the proper interpretation of the statute. For that purpose we assume that shares of stock in a New Jersey corporation *656have a situs in this state, and that succession thereto or transfer thereof, may be taxed by our…
2Cases cited7 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Eidman v. MartinezSupreme Court of the United States · 1902
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
- State v. DalrympleCourt of Appeals of Maryland · 1889
- Greves v. ShawMassachusetts Supreme Judicial Court · 1899
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re Estate of GillmoreNew Jersey Superior Court Appellate Division · 1968
- State ex rel. Peterson v. DunlapIdaho Supreme Court · 1916
- Sawter v. ShoenthalSupreme Court of New Jersey · 1912
- Dixon v. RussellSupreme Court of New Jersey · 1909
- Mackintosh v. GibbsSupreme Court of New Jersey · 1909
9 more not listed; retrieve them via the Exa API.