Legal Opinion
Florida v. Mellon
Supreme Court of the United States
Decided January 3, 1927PublishedCited by 146 opinions
1Opinion of the CourtJustice Sutherland
The State of Florida seeks leave to file a bill of complaint against the defendants, citizens of other states, to enjoin them from attempting to collect in Florida inheritance taxes imposed by § 301 of the Revenue Act of 1926, c. 27, 44 Stat. 9, 69-70.. A rule upon the defendants to show cause why such leave should not be granted was issued and answered.
The complaint alleges that under the constitution of Florida no tax on inheritances can be levied by the state or under its authority; that by § 301 of the act referred to certain graduated taxes are imposed on the estates of decedents subject…
2Cases cited11 opinions
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Ex Parte VirginiaSupreme Court of the United States · 1880
- Brown v. WalkerSupreme Court of the United States · 1896
- In Re AyersSupreme Court of the United States · 1887
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
6 more not listed; retrieve them via the Exa API.
3Cited by146 opinions
- South Carolina v. KatzenbachSupreme Court of the United States · 1966
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Poe v. SeabornSupreme Court of the United States · 1930
- Georgia v. Pennsylvania RailroadSupreme Court of the United States · 1945
141 more not listed; retrieve them via the Exa API.