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Wheeler v. Sohmer, 233 U.S. 434 (1914)
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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.
Wheeler v. Sohmer, 233 U.S. 434 (1914)
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Wheeler v. Sohmer No. 45 Argued November 5, 6, 1913 Decided April 20, 1914 233 U.S. 434
ERROR TO THE SURROGATES’ COURT OF NEW YORK COUNTY,
STATE OF NEW YORK
Syllabus
The provision in the New York Inheritance Tax Statute imposing a transfer tax on property within the state belonging to a nonresident at the time of his death is not unconstitutional under the due process clause of the Fourteenth Amendment as applied to promissory notes the makers of which are nonresidents of that state. Buck v. Beach, 206 U.S. 392, distinguished.
202 N.Y. 550 affirmed.
The facts, which involve the power of a state to tax promissory notes located in the state although neither the owner nor the maker are residents thereof, are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Wheeler v. Sohmer, 233 U.S. 434 (1914) in 233 U.S. 434 233 U.S. 437. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=9UTWS16L1XPX8MN.
MLA: U.S. Supreme Court. "Syllabus." Wheeler v. Sohmer, 233 U.S. 434 (1914), in 233 U.S. 434, page 233 U.S. 437. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=9UTWS16L1XPX8MN.
Harvard: U.S. Supreme Court, 'Syllabus' in Wheeler v. Sohmer, 233 U.S. 434 (1914). cited in 1914, 233 U.S. 434, pp.233 U.S. 437. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=9UTWS16L1XPX8MN.
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