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Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923)
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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.
Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923)
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Bankers Trust Co. v. Blodgett No. 169 Argued January 3, 1923 Decided January 22, 1923 260 U.S. 647
ERROR TO THE SUPERIOR COURT
OF THE STATE OF CONNECTICUT
Syllabus
1. A state law which, in order to reach property which has escaped taxation, taxes the estates of decedents for a period anterior to date of death, but allows proportionate deductions where a personal representative shows that taxes were paid, or property was not owned, by his decedent within the period, does not deprive the creditors and distributees of the estates of their property without due process of law. P. 650. Gen.Stats. Conn.191, § 1190, sustained.
2. The delinquency of a decedent in not paying taxes may be penalized under the state taxing power by inflicting upon his estate a penalty measured by the discretion of the legislature. P. 651.
3. The constitutional prohibition of ex post facto laws is inapplicable to a retroactive tax penalty. P. 652.
96 Conn. 361 affirmed.
Error to a judgment of the Superior Court of Connecticut, entered upon direction of the Supreme Court of Errors, in a proceeding to review a tax assessment.
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Chicago: U.S. Supreme Court, "Syllabus," Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923) in 260 U.S. 647 260 U.S. 648. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=891LYLYR4DUSVMM.
MLA: U.S. Supreme Court. "Syllabus." Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923), in 260 U.S. 647, page 260 U.S. 648. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=891LYLYR4DUSVMM.
Harvard: U.S. Supreme Court, 'Syllabus' in Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923). cited in 1923, 260 U.S. 647, pp.260 U.S. 648. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=891LYLYR4DUSVMM.
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