Billings v. Illinois
Supreme Court of the United States
ERROR TO THE SUPREME C0URT OF THE STATE OF ILLINOIS. The case is stated in the opinion of the court. contended that this ■case differed and should be distinguished from, Magoun v. Illinois Trust and Savings Bank, 170 U. S. 283, as that case did not decide that tenants for life or for years could be discriminated against in the manner provided in section 2 of the act, now before the court.
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ERROR TO THE SUPREME C0URT OF THE STATE OF ILLINOIS. The case is stated in the opinion of the court. contended that this ■case differed and should be distinguished from, Magoun v. Illinois Trust and Savings Bank, 170 U. S. 283, as that case did not decide that tenants for life or for years could be discriminated against in the manner provided in section 2 of the act, now before the court. The point could not have been considered in that case for the plain reason that Mrs. Magoun was not a tenant for life or for years, ana could not have been heard to complain of discrimination in a class to…
1Opinion of the CourtJustice MoKeNNA
The case presents the question of the constitutionality, under the Fourteenth Amendment of the Constitution of the United States, of section 2 of the inheritance tax law of the State of Illinois. Rev. Stat. Illinois, 1895, c. 120, par. 308. The constitutionality of the law was passed upon in Magoun v. Illinois Trust & Savings Bank, 170 U. S. 283, and is there set out. As much of section 2 as is necessary to qupte is as follows :
“ Sec. 2. When any person shall bequeath or devise any property or interest therein or income therefrom to mother, father, husband, wife, brother and sister, the widow…
2Cases cited5 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- County of Mobile v. KimballSupreme Court of the United States · 1881
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
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- Tanner v. LittleSupreme Court of the United States · 1916
- Hill v. RaeMontana Supreme Court · 1916
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