Snyder v. Bettman
Supreme Court of the United States
ERROR TO THE COURT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF OHIO. This was an action brought by the executor of David L. Snyder against the collector- of internal revenue to recover $22,000, succession tax upon a legacy of $220,000, bequeathed to the city of Springfield, Ohio, in trust'to expend the income in the maintenance, improvement and beautifying of a public park of the city, known as Snyder Park, including any extension thereof which said city might…
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ERROR TO THE COURT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF OHIO. This was an action brought by the executor of David L. Snyder against the collector- of internal revenue to recover $22,000, succession tax upon a legacy of $220,000, bequeathed to the city of Springfield, Ohio, in trust'to expend the income in the maintenance, improvement and beautifying of a public park of the city, known as Snyder Park, including any extension thereof which said city might acquire. Such tax having been paid under protest, this action was brought to secure a refunding of the same. A demurrer to…
1Opinion of the CourtJustice Brown
This case involves the single question whether it is within the power of the Federal government, and within the spirit of the act of Congress of June 13, 1898, 30 Stat. 448, as amended March 2, 1901, 31 Stat. 946, to impose a succession tax upon a bequest to a municipal corporation of a State for a corporate and public purpose.
The case is to a certain extent the converse of those of the United States v. Perkins, 163 U. S. 625, and Plummer v. Coler, 178 U. S. 115. In the first of these we held it to be within the competency of the State of New York to imposea similar tax upon a bequest tc the…
2Cases cited15 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- United States v. PerkinsSupreme Court of the United States · 1896
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3Cited by41 opinions
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Willcutts v. BunnSupreme Court of the United States · 1931
- Helvering v. Mountain Producers Corp.Supreme Court of the United States · 1938
- Greiner v. LewellynSupreme Court of the United States · 1922
36 more not listed; retrieve them via the Exa API.