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Petersen v. Iowa, 245 U.S. 170 (1917)
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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.
Petersen v. Iowa, 245 U.S. 170 (1917)
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Petersen v. Iowa No. 74 Argued November 21, 1917 Decided December lo, 1917 245 U.S. 170
ERROR TO THE SUPREME COURT
OF THE STATE OF IOWA
Syllabus
Article 7 of the treaty with Denmark of April 26, 1826, 8 Stat. 340, (renewed April 11, 1857, 11 Stat. 719) places no limitation upon the right of either government to deal with its own citizens and their property within its dominion.
Therefore, where a native of Denmark, who became a naturalized citizen of the United States, died a resident and property owner in the Iowa, and in the settlement there of his estate, inheritance taxes were imposed in respect of legacies to subjects and residents of Denmark, the treaty affords the legatees no basis for complaining of the discrimination of the Iowa law (1907 Supp.Code, § 1467), which taxes legacies to nonresident aliens higher than those given under similar conditions to residents of the state without regard to the residence or nationality of the testator.
The favored nation clause in Article 1 of the above cited treaty with Denmark is applicable only "in respect of commerce and navigation;" it does not apply where the discrimination complained of is in the rates of state inheritance taxes.
166 Ia. 617 affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Petersen v. Iowa, 245 U.S. 170 (1917) in 245 U.S. 170 245 U.S. 171. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=A33VS1H1GFTPIXK.
MLA: U.S. Supreme Court. "Syllabus." Petersen v. Iowa, 245 U.S. 170 (1917), in 245 U.S. 170, page 245 U.S. 171. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=A33VS1H1GFTPIXK.
Harvard: U.S. Supreme Court, 'Syllabus' in Petersen v. Iowa, 245 U.S. 170 (1917). cited in 1917, 245 U.S. 170, pp.245 U.S. 171. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=A33VS1H1GFTPIXK.
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