|
|
City Bank Farmers Trust Co. v. Schnader, 293 U.S. 112 (1934)
Contents:
Show Summary
Hide Summary
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.
City Bank Farmers Trust Co. v. Schnader, 293 U.S. 112 (1934)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 293 U.S. 102, click here.
City Bank Farmers Trust Co. v. Schnader No. 30 Argued October 15, 1934 Decided November 5, 1934 293 U.S. 112
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE EASTERN DISTRICT OF PENNSYLVANIA
Syllabus
1. The power to regulate the transmission, administration, and distribution of tangible personal property rests exclusively in the State in which the property has an actual situs, regardless of the domicile of the owner. P. 118.
2. A resident of New York owning paintings there lent them for exhibition in Pennsylvania, where they remained for a number of years until his death. During the interval, they were subject to be returned at any time upon his request, but it did not appear that he ever intended to have them returned, and he was willing to sell them to any purchaser who would donate them to the museum in Pennsylvania or any similar institution. Held: that the paintings acquired a situs in Pennsylvania, and their transfer by law was consequently subject to the Pennsylvania inheritance tax. P. 119.
Affirmed.
Appeal from a decree of the District Court of three judges dismissing a bill to enjoin the assessment and collection of an inheritance tax. For an earlier phase of the case, see291 U.S. 24.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," City Bank Farmers Trust Co. v. Schnader, 293 U.S. 112 (1934) in 293 U.S. 112 293 U.S. 116. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=92X3XVYW2HUMWQD.
MLA: U.S. Supreme Court. "Syllabus." City Bank Farmers Trust Co. v. Schnader, 293 U.S. 112 (1934), in 293 U.S. 112, page 293 U.S. 116. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=92X3XVYW2HUMWQD.
Harvard: U.S. Supreme Court, 'Syllabus' in City Bank Farmers Trust Co. v. Schnader, 293 U.S. 112 (1934). cited in 1934, 293 U.S. 112, pp.293 U.S. 116. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=92X3XVYW2HUMWQD.
|