Beers v. Glynn
Supreme Court of the United States
ERROR TO THE SURROGATES’ COURT OP THE COUNTY OP NEW YORK, STATE OF NEW YORK. The facts which involve the constitutionality of §§ Land 15 of the New York Inheritance Tax Law are stated in the opinion.
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ERROR TO THE SURROGATES’ COURT OP THE COUNTY OP NEW YORK, STATE OF NEW YORK. The facts which involve the constitutionality of §§ Land 15 of the New York Inheritance Tax Law are stated in the opinion. Chapter 713 of the Laws of 1887, in so far as it applied to the property of non-residents, was not capable of verbal separation as between provisions relating to the property of non-residents who owned land in the State and provisions relating to the property of non-residents who did not own land in the State, nor can the legislature have intended that it should apply to the former and not to the…
1Opinion of the CourtJustice Brewer
The question presented in this case is the validity of a collateral inheritance tax on certain property bequeathed to plaintiffs in error by Emily M. Lord, deceased. The testatrix and her husband had lived for many years at Morristown, New Jersey. She died there January 18, 1892. At the time of her death she owned real estate situate in the State of New York, and certain personal property on deposit in a safe deposit company in the city of New York. The inheritance tax was claimed under chap. 713 of the Laws of the State of New York for 1887, entitled “An act to amend chap. 483 of the Laws of…
2Cases cited11 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Stuart v. . PalmerNew York Court of Appeals · 1878
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
- Michigan Central Railroad v. PowersSupreme Court of the United States · 1906
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3Cited by27 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Watson v. State Comptroller of NYSupreme Court of the United States · 1920
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
- Salomon v. State Tax Comm'n of NYSupreme Court of the United States · 1929
22 more not listed; retrieve them via the Exa API.