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State Tax Comm’n v. Aldrich, 316 U.S. 174 (1942)
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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.
State Tax Comm’n v. Aldrich, 316 U.S. 174 (1942)
State Tax Commission of Utah v. Aldrich No. 814 Argued March 12, 1942 Decided April 27, 1942 316 U.S. 174
CERTIORARI TO THE SUPREME COURT OF UTAH
Syllabus
A State may, consistently with the Fourteenth Amendment, impose a tax upon a transfer by death of shares of stock in a corporation which is incorporated under its laws, even though the decedent, of whose estate the share were a part, was domiciled at the time of death in another State, where the certificates representing the shares were held, though the certificates were never within the State of incorporation, and though, for many years, the corporation had kept its stock books, records, and transfer agents in the State where decedent was domiciled, and had maintained none of these in the State of incorporation. First National Bank v. Maine, 284 U.S. 312, overruled. P. 180.
116 P.2d 923 reversed:
Certiorari, 315 U.S. 789, to review the affirmance of a declaratory judgment that the transfer of stock by death, here involved, was not subject to tax under the Utah Inheritance Tax Law.
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Chicago: U.S. Supreme Court, "Syllabus," State Tax Comm’n v. Aldrich, 316 U.S. 174 (1942) in 316 U.S. 174 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=3MVJUKRDGAWWX8V.
MLA: U.S. Supreme Court. "Syllabus." State Tax Comm’n v. Aldrich, 316 U.S. 174 (1942), in 316 U.S. 174, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3MVJUKRDGAWWX8V.
Harvard: U.S. Supreme Court, 'Syllabus' in State Tax Comm’n v. Aldrich, 316 U.S. 174 (1942). cited in 1942, 316 U.S. 174. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=3MVJUKRDGAWWX8V.
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