Legal Opinion
Guaranty Trust Co. v. Blodgett
Supreme Court of the United States
Decided January 9, 1933No. 217PublishedCited by 47 opinions
1Opinion of the CourtJustice Sutherland
The Connecticut succession tax act of 1923 contains the following provision:
“All property and any interest therein owned by a resident of this state at the time of his decease, . . . which shall pass by will or inheritance under the laws of this .state; and all gifts of such property by deed, grant or other conveyance, made in contemplation of the death of the grantor or donor, or intended to take effect in possession or enjoyment at or after the death of such grantor or donor, shall be subject to the tax herein prescribed.” Chap. 190, Pub. Acts, 1923, § 1.
On December 28, 1926, while this act…
2Cases cited4 opinions
- Coolidge v. LongSupreme Court of the United States · 1931
- Supreme Lodge, Knights of Pythias v. MeyerSupreme Court of the United States · 1924
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Columbia Railway, Gas & Electric Co. v. South CarolinaSupreme Court of the United States · 1923
3Cited by47 opinions
- Curry v. McCanlessSupreme Court of the United States · 1939
- Minnesota Ex Rel. Pearson v. Probate Court of Ramsey CountySupreme Court of the United States · 1940
- Oklahoma Tax Commission v. Texas Co.Supreme Court of the United States · 1949
- UNITED STATES of America, Plaintiff-Appellee, v. Richard BONAT, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1997
- Graves v. ElliottSupreme Court of the United States · 1939
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