Maxwell v. Bugbee
Supreme Court of the United States
ERROR TO THE COURT OF ERRORS AND APPEALS OF THE • STATE OF NEW JERSEY. The cases are stated in the opinion. The plan of the last paragraph of § 12 of the taxing act, which provides a method of assessing the tax on the transmission of non-resident estates, is designed to assess a larger tax against such transmission than is provided by § 1 for the transmission of property of resident decedents.
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ERROR TO THE COURT OF ERRORS AND APPEALS OF THE • STATE OF NEW JERSEY. The cases are stated in the opinion. The plan of the last paragraph of § 12 of the taxing act, which provides a method of assessing the tax on the transmission of non-resident estates, is designed to assess a larger tax against such transmission than is provided by § 1 for the transmission of property of resident decedents. If this be denied, then, in the case of non-residents, the act is designed to assess a tax on the .transmission of property situated without the State .of New Jersey and over which the State of New…
1Opinion of the Court 1
250 U.S. 525 (1919)
MAXWELL ET AL., EXECUTORS OF McDONALD,
v.
BUGBEE, COMPTROLLER OF THE TREASURY OF THE STATE OF NEW JERSEY, ET AL.
HILL, ADMINISTRATOR OF HILL,
v.
BUGBEE, COMPTROLLER OF THE TREASURY OF THE STATE OF NEW JERSEY, ET AL.
Nos. 43, 238.
Supreme Court of United States.
Argued March 18, 19, 1919.
Decided October 27, 1919.
ERROR TO THE COURT OF ERRORS AND APPEALS OF THE STATE OF NEW JERSEY.
Mr. Lawrence Maxwell and Mr. E.C. Lindley, with whom Mr. William A. Smith was on the brief, for plaintiffs in error.
Mr. John R. Hardin for defendants in error.
2Opinion of the Court · DayJustice Day
These cases were argued and submitted together,…
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- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Blackstone v. MillerSupreme Court of the United States · 1903
- Ward v. MarylandSupreme Court of the United States · 1871
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