Wallace v. Myers
U.S. Circuit Court for the District of Southern New York
In Equity. Bill for injunction. On demurrer to bill.
1Opinion of the CourtWallace, J.
This is a suit to restrain the defendant, as comptroller of the city of New York, from collecting certain taxes assessed under the provisions of the act of the legislature of the state of New York of 1885, entitled “An act to tax gifts, legacies, and collateral inheritances in certain cases,” as amended by chapter 713 of the Laws of 1887. These laws impose a tax of 5 per centum upon the value of the property passing to any person not within certain degrees of consanguinity to the decedent by will or the intestate laws of the state, from any person who may die seised or possessed of the same…
2Cases cited9 opinions
- Barbier v. ConnollySupreme Court of the United States · 1884
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- Scholey v. RewSupreme Court of the United States · 1875
- The People v. . the Home Insurance Co.New York Court of Appeals · 1883
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3Cited by8 opinions
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
- Booth's Exr. v. Commonwealth ex rel Jefferson County Atty.Court of Appeals of Kentucky · 1908
- Hernandez v. BeckerCourt of Appeals for the Tenth Circuit · 1931
- In Re Downer's EstateSupreme Court of Vermont · 1928
- Nuckolls & Phipps v. CommonwealthSupreme Court of Virginia · 1920
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