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Madden V Commissioner, 309 U.S. 83 (1940)
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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.
Madden V Commissioner, 309 U.S. 83 (1940)
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Madden v Commissioner No. 92 Argued December 14, 1939 Decided January 29, 1940 309 U.S. 83
APPEAL FROM THE COURT OF APPEALS OF KENTUCKY
Syllabus
1. A statute by which a State taxed deposits in banks outside of the State at fifty cents per hundred dollars and deposits in banks within the State at ten cents per hundred dollars held consistent with the due process, equal protection, and privileges and immunities clauses of the Fourteenth Amendment. P. 86.
2. In taxation, even more than in other fields, legislatures possess the greatest freedom in classification. The presumption of constitutionality can be overcome only by the most explicit demonstration that a classification is a hostile and oppressive discrimination against particular persons and classes. P. 87.
3. The treatment accorded the two kinds of deposits in this case may have resulted from the differences in the difficulties and expenses of tax collection. P. 89.
4. The right to carry out an incident to a trade, business, or calling, such as the deposit of money in banks, is not a privilege of national citizenship, protected by the privileges and immunities clause of the Fourteenth Amendment. Hague v. CIO, 307 U.S. 496, expounded; Colgate v. Harvey, 296 U.S. 404, in part overruled. P. 90.
277 Ky. 343; 126 S.W.2d 463, affirmed.
Appeal from a judgment sustaining the assessment and taxation of a decedent’s bank deposits, in a suit against the executor of his will in the name of the Kentucky.
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Chicago: U.S. Supreme Court, "Syllabus," Madden V Commissioner, 309 U.S. 83 (1940) in 309 U.S. 83 309 U.S. 85. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=9L6W7WNGAUSNAC7.
MLA: U.S. Supreme Court. "Syllabus." Madden V Commissioner, 309 U.S. 83 (1940), in 309 U.S. 83, page 309 U.S. 85. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=9L6W7WNGAUSNAC7.
Harvard: U.S. Supreme Court, 'Syllabus' in Madden V Commissioner, 309 U.S. 83 (1940). cited in 1940, 309 U.S. 83, pp.309 U.S. 85. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=9L6W7WNGAUSNAC7.
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