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Milliken Vs. United States
Cites for this judgment
- US Supreme Court
- Mar 02, 1931
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Milliken v. UnitedSearch
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States - 283 U.S. 15 (1931) U.S. Supreme Court Milliken v. UnitedSearch
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States, 283 U.S. 15 (1931) Milliken v. UnitedSearch
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and is controlling here, since it is not challenged by any facts appearing of record. Niles Bement Pond Co. v. UnitedSearch
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Burnet v. SanfordSearch
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does not apply is not supported by their citations of Reinecke v. NorthernSearch
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Brief any citation in this list with AI Studio
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Trust Co., 278 U. S. 339 , and May v. HeinerSearch
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federal taxation of gifts made in contemplation of death. But taxation of transfers at death has been upheld, Knowlton v. MooreSearch
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U. S. 41 , as has, more recently, the taxation of gifts inter vivos, Bromley v. McCaughnSearch
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prevent evasion of estate taxes, is a permissible classification of an appropriate subject of taxation. See Nichols v. CoolidgeSearch
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Tyler v. UnitedSearch
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Schlesinger v. WisconsinSearch
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be so palpably arbitrary and unreasonable Page 283 U. S. 21 as to infringe the due process clause. Nichols v. CoolidgeSearch
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In Nichols v. CoolidgeSearch
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imposing an estate tax or taxing gifts to take effect in possession or enjoyment at or after death. In Untermyer v. AndersonSearch
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by the taxpayer at the time of the particular voluntary act which was made the occasion of the tax. See Nichols v. CoolidgeSearch
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supra, p. 276 U. S. 445 . Upon similar grounds, in Coolidge v. LongSearch
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a state tax on successions was held invalid as applied to the gift to the donor's children involved in Nichols v. CoolidgeSearch
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have been upheld in view of the particular circumstances disclosed and considered by the court. See Stockdale v. InsuranceSearch
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Railroad Co. v. RoseSearch
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Railroad Co. v. UnitedSearch
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Flint v. StoneSearch
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Billings v. UnitedSearch
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Brushaber v. UnionSearch
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Cooper v. UnitedSearch
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States, 280 U. S. 409 . See Taft v. BowersSearch
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United States v. HeinszenSearch
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Graham v. GoodcellSearch
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and 9 of Article I of the Constitution. See Levy v. WardellSearch
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the donor was forewarned at the time he elected to exercise the privilege, did not change its character. See Hecht v. MalleySearch
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the constitutional power to levy a tax on the transfer of the decedent's estate at death. See Purity Extract Co. v. LynchSearch
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Jacob Ruppert, Inc., v. CaffeySearch
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In Blodgett v. HoldenSearch
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U.S. Supreme Court Milliken v. UnitedSearch
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Niles Bement Pond Co. v. UnitedSearch
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of Reinecke v. NorthernSearch
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and May v. HeinerSearch
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Knowlton v. MooreSearch
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See Nichols v. CoolidgeSearch
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Schlesinger v. WisconsinSearch
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In Untermyer v. AndersonSearch
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