CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


CITY BANK FARMERS TRUST CO. V. SCHNADER, 293 U. S. 112 (1934)

Subscribe to Cases that cite 293 U. S. 112 RSS feed for this section

U.S. Supreme Court

City Bank Farmers Trust Co. v. Schnader, 293 U.S. 112 (1934)

City Bank Farmers Trust Co. v. Schnader

No. 30

Argued October 15, 1934

Decided November 5, 1934

293 U.S. 112

Syllabus

1. The power to regulate the transmission, administration, and distribution of tangible personal property rests exclusively in the State in which the property has an actual situs, regardless of the domicile of the owner. P. 293 U. S. 118.

2. A resident of New York owning paintings there lent them for exhibition in Pennsylvania, where they remained for a number of years until his death. During the interval, they were subject to be returned at any time upon his request, but it did not appear that he ever intended to have them returned, and he was willing to sell them to any purchaser who would donate them to the museum in Pennsylvania or any similar institution. Held: that the paintings acquired a situs in Pennsylvania, and their transfer by law was consequently subject to the Pennsylvania inheritance tax. P. 293 U. S. 119.

Affirmed.

Appeal from a decree of the District Court of three judges dismissing a bill to enjoin the assessment and collection of an inheritance tax. For an earlier phase of the case, see 291 U. S. 291 U.S. 24. chanroblesvirtualawlibrary

Page 293 U. S. 116





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED