Stebbins v. Riley

This case is here on a writ of error to the Supreme Court of California to review the determination of that court upholding the constitutionality of the Inheritance Tax Act of the State of California enacted in 1917, particulárly Subdivision 10 of § 2 of the Act, which prescribes the method of determining the market value of the property transferred, fo$ the purpose of fixing the amount of the tax. Subdivision 10 of § 2 reads as follows:

“ In determining the market value of the property transferred, no deduction shall be made for any inheritance tax or estate tax paid to the Government of the…