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Duus v. Brown, 245 U.S. 176 (1917)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Duus v. Brown, 245 U.S. 176 (1917)
Duus v. Brown No. 85 Argued November 23, 1917 Decided December 10, 1917 245 U.S. 176
ERROR TO THE SUPREME COURT
OF THE STATE OF IOWA
Syllabus
A naturalized citizen of the United States, residing in Iowa, died there intestate, leaving property which passed under its laws to collaterals, some of whom were naturalized citizens residing in other states of the Union, and others natives and subjects of Sweden, residing there. Under the Iowa law, the inheritance taxes upon the portion of the estate accruing to the nonresidents were higher in rate than those upon the portions accruing to the residents. Held following Petersen v. Iowa, ante,170, that such discrimination was not violative of either Article VI, or Article II (the favored nation clause), of the treaty with Sweden of April 3, 1783, 8 Stat. 60, renewed and revived by later treaties.
168 Ia. 511 affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Duus v. Brown, 245 U.S. 176 (1917) in 245 U.S. 176 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=2ITQXXZGYUY9RJC.
MLA: U.S. Supreme Court. "Syllabus." Duus v. Brown, 245 U.S. 176 (1917), in 245 U.S. 176, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2ITQXXZGYUY9RJC.
Harvard: U.S. Supreme Court, 'Syllabus' in Duus v. Brown, 245 U.S. 176 (1917). cited in 1917, 245 U.S. 176. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=2ITQXXZGYUY9RJC.
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