Legal Opinion

In Re the Estate of Weiden

New York Court of Appeals

Decided November 21, 1933PublishedCited by 50 opinions

1Per curiam

In Tyler v. United States (281 U. S. 497); Gwinn v. Commissioner (287 U. S. 224); Third National Bank & Trust Co. v. White (287 U. S. 577) the Supreme Court has indicated that the tax does not violate the provisions of-the United States Constitution. We will apply the same rules in determining the effect of similar provisions of the Constitution of this State, for the purpose of maintaining the uniformity of administration of the Tax Law (Cons. Laws, ch. 60) which the Legislature has sought to achieve.

The orders of the Appellate Division and of the Surrogate should be reversed, without costs,…

2Cases cited3 opinions

  1. Tyler v. United StatesSupreme Court of the United States · 1930
  2. Gwinn v. CommissionerSupreme Court of the United States · 1932
  3. Third National Bank & Trust Co. v. WhiteSupreme Court of the United States · 1932

3Cited by50 opinions

  1. In Re the Estate of CreganNew York Court of Appeals · 1937
  2. Moore v. GallupAppellate Division of the Supreme Court of the State of New York · 1943
  3. Fairclaw v. ForrestCourt of Appeals for the D.C. Circuit · 1942
  4. In re the Estate of CurleyNew York Surrogate's Court · 1936
  5. In Re the Estate of RussellNew York Court of Appeals · 1945

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