Watson v. State Comptroller of NY
Supreme Court of the United States
ERROR TO THE SURROGATE’S COURT OF NEW YORK COUNTY, STATE OF NEW YORK. The case is stated in the opinion.
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the court.
The New York Tax Law (Consolidated Laws, c. 60) provides (Article 1, § 9) that personal property shall be assessed and taxed to the owner at the place where he resides, bul exempts (Article 15) from' Such taxation certain bonds and other obligations, called in the act investments, on which there has been paid an optional tax at a lower rate, which payment is evidenced by a stamp affixed. The Tax Law also provides (Article 10) for an inheritance or transfer tax which varies, among other things, according to the relationship of the…
2Cases cited16 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
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3Cited by70 opinions
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Welch v. HenrySupreme Court of the United States · 1938
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
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