Legal Opinion
Graves v. Schmidlapp
Supreme Court of the United States
Decided March 30, 1942No. 604PublishedCited by 73 opinions
1Opinion of the CourtChief Justice Stone
We are asked to say whether the due process clause of the Fourteenth Amendment precludes New York from taxing the exercise, by a domiciled resident, of a general testamentary power of appointment of which he was the donee under the will of a resident of Massachusetts, the property appointed being intangibles held by trustees under the donor’s will.
Respondents’ decedent died a resident of New York, where his will was probated and letters testamentary were issued. Decedent’s father had previously died a resident of Massachusetts, where his will had been probated. By his will the father…
2Cases cited35 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Helvering v. HorstSupreme Court of the United States · 1940
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
30 more not listed; retrieve them via the Exa API.
3Cited by73 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Fernandez v. WienerSupreme Court of the United States · 1946
- National Shawmut Bank v. JoyMassachusetts Supreme Judicial Court · 1944
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
68 more not listed; retrieve them via the Exa API.