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Beers v. Glynn, 211 U.S. 477 (1909)
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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.
Beers v. Glynn, 211 U.S. 477 (1909)
Beers v. Glynn No. 45 Argued December 9, 1908 Decided January 4, 1909 211 U.S. 477
ERROR TO THE SURROGATE’S COURT OF THE
COUNTY OF NEW YORK, STATE OF NEW YORK
Syllabus
So far as the federal Constitution is concerned, the power of the state in respect to taxation is very broad, and includes exemption of certain classes of property from taxation to which other property is subjected, and different classes may be taxed by different methods of procedure without violating the due process and equal protection provisions of the Fourteenth Amendment.
The provisions in the New York Inheritance Tax Law, c. 713 of Laws of 1887, amending c. 483 of the Laws of 1887, for taxing personalty of nonresident decedents who had owned realty in that state, are not unconstitutional as denying to those interested in estates of that class of decedents due process or equal protection of the laws, because no provision is made for taxing personalty of nonresident decedents who had not owned any realty in New York.
The facts, which involve the constitutionality of §§ 1 and 15 of the New York Inheritance Tax Law, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Beers v. Glynn, 211 U.S. 477 (1909) in 211 U.S. 477 211 U.S. 481. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=7GX3V7Y4ZLMQA9K.
MLA: U.S. Supreme Court. "Syllabus." Beers v. Glynn, 211 U.S. 477 (1909), in 211 U.S. 477, page 211 U.S. 481. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=7GX3V7Y4ZLMQA9K.
Harvard: U.S. Supreme Court, 'Syllabus' in Beers v. Glynn, 211 U.S. 477 (1909). cited in 1909, 211 U.S. 477, pp.211 U.S. 481. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=7GX3V7Y4ZLMQA9K.
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