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Eidman Vs. Martinez
Cites for this judgment
- US Supreme Court
- Mar 17, 1902
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U.S. 578 (1902) U.S. Supreme Court Eidman v. MartinezSearch
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U.S. 578 (1902) Eidman v. MartinezSearch
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by will, and is descendible by inheritance according to the law of the domicil, and not by that of its situs. Cross v. UnitedSearch
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Damment v. OsbornSearch
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of the local government. These doctrines have found expression in a large number of cases in this Court. Green v. VanSearch
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Hervey v. RhodeSearch
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Security Trust Company v. DoddSearch
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Erie Railway Co. v. PennsylvaniaSearch
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Brief any citation in this list with AI Studio
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Western Union Tel. Co. v. PennsylvaniaSearch
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Marye v. BaltimoreSearch
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Adams Express Co. v. OhioSearch
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U. S. 185 . The same principle has been applied not only to tangible property but to credits and effects. Tappan v. Merchants'Search
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Savings Society v. MultnomahSearch
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Bristol v. WashingtonSearch
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of nonresidents, both tangible and intangible, since that is well established both in England and America, Mager v. GrimaSearch
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language, and that a liberal construction be given to words of exception confining the operation of duty, Warrington v. FurborSearch
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Williams v. SangerSearch
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Denn v. DiamondSearch
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Tomkins v. AshbySearch
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Wroughton v. TurtleSearch
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Gurr v. ScuddsSearch
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of Congress to impose or increase a tax upon imports should be expressed in clear and unambiguous language. Hartranft v. WiegmannSearch
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American Net & Twine Co. v. WorthingtonSearch
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United States v. WigglesworthSearch
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Powers v. BarneySearch
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In Attorney General v. CockerellSearch
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possession, although the stress of the case was laid upon the residence of the legatees in England. Attorney General v. BeatsonSearch
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and the domicil to be the situs of the personal property. The two cases from Price were not cited. In Jackson v. ForbesSearch
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cited, but not discussed. This case was subsequently affirmed by the House of Lords under the name of Attorney General v. JacksonSearch
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Bligh. (N.S.) 15. The case of Logan v. FairlieSearch
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Mylne & Craig 59, was a similar case, and the legacy was held to be exempt upon its authority. But in Arnold v. ArnoldSearch
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there, the legacy tax was held not to be payable, and the question was regarded as finally settled by Attorney General v. JacksonSearch
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The two cases from Price were overruled. Finally, in Thomson v. AdvocateSearch
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to legacy duty. There are some later cases in England, but none that seem to qualify the rule laid down in Thomson v. AdvocateSearch
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the Legacy Act of George III and the Succession Duty Act, and a broader construction given to the latter. In Wallace v. AttorneySearch
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on legacies given by the will of a person domiciled in a foreign country. The law was treated as settled by Thomson v. AdvocateSearch
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and the question discussed on principle in a vigorous opinion. The converse of this case is that of Attorney General v. NapierSearch
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to that of Ewin, 1 Cr. & Jer. 151, above cited, though decided twenty years later. See also Attorney General v. CampbellSearch
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Lyall v. LyallSearch
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and it was held in State v. DalrympleSearch
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not to the person, of course, its liability followed. A like construction was given to the same words in Commonwealth v. SmithSearch
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In re Short, 16 Pa. 63. The case of Billings v. PeopleSearch
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were domiciled in Illinois, and the question was as to the liability of the widow's dower. The case of Alvany v. PowellSearch
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