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Coolidge Vs. Long
Cites for this judgment
- US Supreme Court
- Feb 24, 1931
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U.S. 582 (1931) U.S. Supreme Court Coolidge v. LongSearch
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U.S. 582 (1931) Coolidge v. LongSearch
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no power of revocation or modification or termination prior to the death of the survivor of the settlors. Coolidge v. LoringSearch
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power to tax or otherwise, to alter their effect or to impair or destroy rights which had vested under them. Appleby v. CitySearch
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Dartmouth College v. WoodwardSearch
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Carondelet Canal Co. v. LouisianaSearch
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a tax on gifts fully consummated before its provisions came before Page 282 U. S. 596 Congress ( Blodgett v. HoldenSearch
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U. S. 142 ) or before its passage ( Untermyer v. AndersonSearch
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U. S. 440 ), was arbitrary and repugnant to the due process clause of the Fifth Amendment. In Nichols v. CoolidgeSearch
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to tax may be so arbitrary and capricious as to amount to confiscation and offend the Fifth Amendment. Brushaber v. UnionSearch
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Barclay & Co. v. EdwardsSearch
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U. S. 442 , 267 U. S. 450 . See also Knowlton v. MooreSearch
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See Levy v. WardellSearch
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is necessary in order that this Court may properly enforce these provisions of the Constitution. Railroad Commission v. EasternSearch
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It was a grant in praesenti, to be possessed and enjoyed by the sons upon the death of such survivor. Blanchard v. BlanchardSearch
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Clarke v. FaySearch
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U. S. 340 , 113 U. S. 379 , and cases cited. And see United States v. FidelitySearch
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Henry v. UnitedSearch
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they had no power to revoke or modify the trust. Coolidge v. LoringSearch
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the death of Mrs. Coolidge nor of her husband was a generating source of any right in the remaindermen. Knowlton v. MooreSearch
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was powerless to condition possession or enjoyment of what had been conveyed to them by the deeds. Barnitz v. BeverlySearch
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happen by the efflux of time, and nothing but his failure to survive the settlors could prevent it. Blanchard v. BlanchardSearch
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Moore v. LyonsSearch
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as completely by a transfer of a life estate to one and remainder over to another as by a transfer in fee. Reinecke v. TrustSearch
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Co., 278 U. S. 339 , 278 U. S. 347 -348. The recent case of Saltonstall v. SaltonstallSearch
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P. 276 U. S. 271 . See also Chase Nat. Bank v. UnitedSearch
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to impose a tax upon possession and enjoyment, the right to which had fully vested prior to the enactment. Tyler v. UnitedSearch
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tenancies, and were obviously neither arbitrary nor capricious, and so not violative of the Fifth Amendment. Clapp v. MasonSearch
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U. S. 589 , and Mason v. SargentSearch
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et seq., 13 Stat. 285. Vanderbilt v. EidmanSearch
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U. S. 480 , and Hertz v. WoodmanSearch
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possession and enjoyment were also required. Wright v. BlakesleeSearch
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possession and enjoyment upon the happening of a specified event had fully vested before the enactment. In Cahen v. BrewsterSearch
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As the Court said in United States v. JonesSearch
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See also Carpenter v. PennsylvaniaSearch
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How. 456, 58 U. S. 462 . In Moffitt v. KellySearch
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clause of the Constitution or the due process or equal protection clause of the Fourteenth Amendment. In United States v. RobbinsSearch
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Poe v. SeabornSearch
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ante, p. 282 U. S. 101 , 282 U. S. 116 . Cf. Nickel v. ColeSearch
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