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Wheeler Vs. Sohmer
Cites for this judgment
- US Supreme Court
- Apr 20, 1914
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U.S. 434 (1914) U.S. Supreme Court Wheeler v. SohmerSearch
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U.S. 434 (1914) Wheeler v. SohmerSearch
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of the Fourteenth Amendment as applied to promissory notes the makers of which are nonresidents of that state. Buck v. BeachSearch
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this Court has pronounced bills and notes to be only evidences of the simple contracts that they express ( Pelham v. WaySearch
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U. S. 654 , 109 U. S. 656 ), and the precise issue was thought to be disposed of by Buck v. BeachSearch
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of taxation on the strength of the Fourteenth Amendment often has been adverted to. Louisville & Nashville R. Co. v. BarberSearch
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New Page 233 U. S. 440 Orleans v. StempelSearch
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Bristol v. WashingtonSearch
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State Board of Assessors v. ComptoirSearch
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Metropolitan Life Insurance Co. v. NewSearch
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U. S. 400 -402. This is the established law unless it has been overthrown by the decision in Buck v. BeachSearch
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was that the notes had no such presence in Indiana as to warrant a property tax. See New York & Hudson River R. Co. v. MillerSearch
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U. S. 584 , 202 U. S. 597 . If Buck v. BeachSearch
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I add, the locality of the debt which it represents. For the proposition announced, Mr. Justice Brewer, in New Orleans v. StempelSearch
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Other cases are cited, and it is said to be established law unless it has been overthrown by the decision in Buck v. BeachSearch
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the judgment of my brethren by simply opposing assertion, and I feel constrained to review the cases, including Buck v. BeachSearch
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of the case and its application to the case at bar can be estimated when we consider the other cases. In Bristol v. WashingtonSearch
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P. 177 U. S. 144 . In state Board of Assessors v. ComptoirSearch
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P. 191 U. S. 403 . In Metropolitan Life Insurance Co. v. NewSearch
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of the taxation in all of the cases, and united them under the principle expressed in Metropolitan Life Insurance Co. v. NewSearch
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notes taxed are the evidence, and of the mortgages which secure them. That broad proposition was asserted in Buck v. BeachSearch
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confer jurisdiction on Indiana to tax them (page 206 U. S. 402 ). But we are not required to overrule Buck v. BeachSearch
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The succession or inheritance tax is not a tax upon property, as has been frequently held by this Court, Knowlton v. MooreSearch
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transfer, and subject it to the dispositions of the will, and make effectual the purposes of the testator. Blackstone v. MillerSearch
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I concur in MR. JUSTICE McKENNA's analysis of Buck v. BeachSearch
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U.S. Supreme Court Wheeler v. SohmerSearch
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Louisville & Nashville R. Co. v. BarberSearch
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Orleans v. StempelSearch
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See New York & Hudson River R. Co. v. MillerSearch
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If Buck v. BeachSearch
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In Bristol v. WashingtonSearch
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Board of Assessors v. ComptoirSearch
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In Metropolitan Life Insurance Co. v. NewSearch
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Court, Knowlton v. MooreSearch
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of Buck v. BeachSearch
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