Guaranty Trust Co. v. Blodgett, 287 U.S. 509 (1933)
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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.
Guaranty Trust Co. v. Blodgett, 287 U.S. 509 (1933)
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Guaranty Trust Co. v. Blodgett No. 217 Argued December 15, 1932 Decided January 9, 1933 287 U.S. 509
APPEAL FROM THE SUPERIOR COURT OF
FAIRFIELD COUNTY, CONNECTICUT
Syllabus
1. Where it is claimed that a state statute imposing a tax has been applied by the state supreme court to an earlier contract in violation of the contract impairment clause of the Constitution, the opinion of that court definitely sustaining the tax on another statute antedating the contract must be accepted in the absence of convincing reasons to the contrary. P. 512.
2. The contract clause not being involved, a construction placed upon a state statute by the state supreme court binds this Court as fully as if expressed in the statute itself in specific words. P. 513.
3. Where property is conveyed irrevocably in trust to pay the income to the grantor during life, and thereafter to another beneficiary, the shifting of possession or enjoyment on the grantor’s death is an event "generated" by the death upon which the State constitutionally may impose a succession tax. P. 513.
114 Conn. 207, 158 Atl. 245, affirmed.
Appeal from a Judgment entered in the Superior Court of Connecticut on advice sent down from the Supreme Court of Errors in response to questions of law reserved for its decision. The case first came into the Superior Court by appeal of the Tax Commissioner from a decree of the Probate Court for the District of Greenwich holding the succession in question nontaxable.
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Chicago: U.S. Supreme Court, "Syllabus," Guaranty Trust Co. v. Blodgett, 287 U.S. 509 (1933) in 287 U.S. 509 287 U.S. 510–287 U.S. 511. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=YR6Z53PMT8T85UB.
MLA: U.S. Supreme Court. "Syllabus." Guaranty Trust Co. v. Blodgett, 287 U.S. 509 (1933), in 287 U.S. 509, pp. 287 U.S. 510–287 U.S. 511. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YR6Z53PMT8T85UB.
Harvard: U.S. Supreme Court, 'Syllabus' in Guaranty Trust Co. v. Blodgett, 287 U.S. 509 (1933). cited in 1933, 287 U.S. 509, pp.287 U.S. 510–287 U.S. 511. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=YR6Z53PMT8T85UB.
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