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


WITNEY V. STATE TAX COMMISSION OF NEW YORK, 309 U. S. 530 (1940)

Subscribe to Cases that cite 309 U. S. 530 RSS feed for this section

U.S. Supreme Court

Witney v. State Tax Commission of New York, 309 U.S. 530 (1940)

Witney v. State Tax Commission of New York

No. 541

Argued February 28, 29, 1940

Decided March 25, 1940

309 U.S. 530

Syllabus

A statute of New York, amending the 1930 estate tax law, operates to require inclusion in the gross estate of the decedent, for the purpose of computing the estate tax, of property in respect of which the decedent exercised after 1930 by will a nongeneral power of appointment created prior to that year. The statute reaches such transfers under powers of appointment as, under the previous statute, escaped taxation.

Held:

1. The inclusion in the gross estate of a decedent of property never owned by her but appointed by her will under a limited power which could not be exercised in favor of the decedent, her creditors, or her estate did not deny due process to those who inherited the decedent's property, even though, because the tax rate was progressive, the net amount they inherited from her was less than it would have been if the appointed property had not been included in the gross estate. P. 309 U. S. 540.

2. Considering the history and purpose of the statute, the facts that it applies only to special powers of appointment created prior to 1930 and exercised thereafter, and that other special powers are taxed in the estate of the donor, rather than that of the donee, does not render it violative of the equal protection clause of the Fourteenth Amendment. Binney v. Long, 299 U. S. 280, distinguished. P. 309 U. S. 541.

281 N.Y. 297, 22 N.E.2d 379, affirmed.

Appeal from the affirmance of a judgment sustaining the constitutionality of a New York estate tax. chanroblesvirtualawlibrary

Page 309 U. S. 534





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