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Nickel v. Cole, 256 U.S. 222 (1921)
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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.
Nickel v. Cole, 256 U.S. 222 (1921)
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Nickel v. Cole No. 268, 269 Argued March 24, 1921 Decided April 25, 1921 256 U.S. 222
ERROR TO THE SUPREME COURT
OF THE STATE OF NEVADA
Syllabus
1. Remainder interests which vested after a state transfer tax law was approved but before the time when, as construed by the state supreme court, it became effective, but which nevertheless were subjected to it by that court upon the theory that the vesting actually occurred after it became effective, are not to be regarded as taxed thereby in violation of the Fourteenth Amendment (even assuming that such a tax may not be laid retroactively), since the law might have been made applicable before the interest vested. P. 224.
2. A decision of a state court made upon ground having no relation to any federal question and without purpose to evade a federal issue, will be accepted by this Court, whether right or wrong, when the case comes here for renew. P. 225.
43 Nev. 12 affirmed; petition for writ of certiorari denied.
Error to review judgments of the Supreme Court of Nevada sustaining taxes laid under the state transfer tax act upon remainder interests claimed to have vested before the effective date of the statute. The facts are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Nickel v. Cole, 256 U.S. 222 (1921) in 256 U.S. 222 256 U.S. 223. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=5NGKZ4M1VWINULK.
MLA: U.S. Supreme Court. "Syllabus." Nickel v. Cole, 256 U.S. 222 (1921), in 256 U.S. 222, page 256 U.S. 223. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=5NGKZ4M1VWINULK.
Harvard: U.S. Supreme Court, 'Syllabus' in Nickel v. Cole, 256 U.S. 222 (1921). cited in 1921, 256 U.S. 222, pp.256 U.S. 223. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=5NGKZ4M1VWINULK.
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