1. Home
  2. Browse Decisions
  3. U.S.
  4. 278 U.S.
  5. 278 U.S. 484 (1929)
 

SALOMON v. STATE TAX COMMISSION

Nos. 79 and 80.

278 U.S. 484 (1929)

49 S.Ct. 192

73 L.Ed. 464

SALOMON ET AL. v. STATE TAX COMMISSION OF NEW YORK. SIMONSON ET AL. v. SAME.

Supreme Court of United States.

Decided February 18, 1929.

Attorney(s) appearing for the Case

Mr. Charles Angulo, with whom Mr. Edmund O. Austin was on the brief, for plaintiffs in error in No. 79.

Mr. Abraham L. Gutman, with whom Mr. Wm. V. Goldberg was on the brief, for plaintiffs in error in No. 80.

Mr. Seth T. Cole for defendants in error.

Mr. JUSTICE BRANDEIS delivered the opinion of the Court.

These cases, which were argued together, present the question whether the provision in the New York Transfer Law for taxing the transfer of contingent remainders violates the due process clause or the equal protection clause of the Fourteenth Amendment. That statute imposes a graduated succession tax. On the transfer of life estates and vested remainders the tax is measured by their respective values as of the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases