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Coolidge Vs. Long

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  • US Supreme Court
  • Feb 24, 1931

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84 entries 11 linked 73 unlinked
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  1. Fletcher Vs. Peck US Supreme Court · Jan 01, 1810
  2. Farrington Vs. Tennessee US Supreme Court · Jan 01, 1877
  3. Mcarthur Vs. Scott US Supreme Court · Mar 02, 1885
  4. Saltonstall Vs. Saltonstall US Supreme Court · Feb 20, 1928
  5. Blodgett Vs. Holden US Supreme Court · Nov 21, 1927
  6. Barnitz Vs. Beverly US Supreme Court · Jan 01, 1896
  7. Vanderbilt Vs. Eidman US Supreme Court · Feb 20, 1905
  8. Poe Vs. Seaborn US Supreme Court · Nov 24, 1930
  9. Chanler Vs. Kelsey US Supreme Court · Apr 15, 1907
  10. Nickel Vs. Cole US Supreme Court · Apr 25, 1921
  11. Cahen Vs. Brewster US Supreme Court · Dec 24, 1906
  12. U.S. 582 (1931) U.S. Supreme Court Coolidge v. Long
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  13. U.S. 582 (1931) Coolidge v. Long
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  14. no power of revocation or modification or termination prior to the death of the survivor of the settlors. Coolidge v. Loring
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  15. power to tax or otherwise, to alter their effect or to impair or destroy rights which had vested under them. Appleby v. City
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  16. Dartmouth College v. Woodward
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  17. Carondelet Canal Co. v. Louisiana
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  18. a tax on gifts fully consummated before its provisions came before Page 282 U. S. 596 Congress ( Blodgett v. Holden
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  19. U. S. 142 ) or before its passage ( Untermyer v. Anderson
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  20. U. S. 440 ), was arbitrary and repugnant to the due process clause of the Fifth Amendment. In Nichols v. Coolidge
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  21. to tax may be so arbitrary and capricious as to amount to confiscation and offend the Fifth Amendment. Brushaber v. Union
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  22. Barclay & Co. v. Edwards
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  23. U. S. 442 , 267 U. S. 450 . See also Knowlton v. Moore
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  24. See Levy v. Wardell
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  25. is necessary in order that this Court may properly enforce these provisions of the Constitution. Railroad Commission v. Eastern
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  26. It was a grant in praesenti, to be possessed and enjoyed by the sons upon the death of such survivor. Blanchard v. Blanchard
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  27. Clarke v. Fay
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  28. U. S. 340 , 113 U. S. 379 , and cases cited. And see United States v. Fidelity
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  29. Henry v. United
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  30. they had no power to revoke or modify the trust. Coolidge v. Loring
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  31. the death of Mrs. Coolidge nor of her husband was a generating source of any right in the remaindermen. Knowlton v. Moore
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  32. was powerless to condition possession or enjoyment of what had been conveyed to them by the deeds. Barnitz v. Beverly
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  33. happen by the efflux of time, and nothing but his failure to survive the settlors could prevent it. Blanchard v. Blanchard
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  34. Moore v. Lyons
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  35. as completely by a transfer of a life estate to one and remainder over to another as by a transfer in fee. Reinecke v. Trust
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  36. Co., 278 U. S. 339 , 278 U. S. 347 -348. The recent case of Saltonstall v. Saltonstall
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  37. P. 276 U. S. 271 . See also Chase Nat. Bank v. United
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  38. to impose a tax upon possession and enjoyment, the right to which had fully vested prior to the enactment. Tyler v. United
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  39. tenancies, and were obviously neither arbitrary nor capricious, and so not violative of the Fifth Amendment. Clapp v. Mason
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  40. U. S. 589 , and Mason v. Sargent
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  41. et seq., 13 Stat. 285. Vanderbilt v. Eidman
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  42. U. S. 480 , and Hertz v. Woodman
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  43. possession and enjoyment were also required. Wright v. Blakeslee
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  44. possession and enjoyment upon the happening of a specified event had fully vested before the enactment. In Cahen v. Brewster
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  45. As the Court said in United States v. Jones
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  46. See also Carpenter v. Pennsylvania
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  47. How. 456, 58 U. S. 462 . In Moffitt v. Kelly
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  48. clause of the Constitution or the due process or equal protection clause of the Fourteenth Amendment. In United States v. Robbins
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  49. Poe v. Seaborn
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  50. ante, p. 282 U. S. 101 , 282 U. S. 116 . Cf. Nickel v. Cole
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