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Binney Vs. Long
Cites for this judgment
- US Supreme Court
- Dec 14, 1936
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U.S. 280 (1936) U.S. Supreme Court Binney v. LongSearch
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U.S. 280 (1936) Binney v. LongSearch
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then vesting but theretofore contingent, under a trust inter vivos antedating the taxing legislation. Coolidge v. LongSearch
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no power of revocation or alteration and, in this respect, differed from that, under consideration in Saltonstall v. SaltonstallSearch
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supra, as applied to their succession is established by Coolidge v. LongSearch
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were executory or, at the best, contingent remainders which never vested until the intestate's death. In Coolidge v. LongSearch
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who were to take in succession to the intestate were ascertained, subject only to the contingency that, as in Coolidge v. LongSearch
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some of them might fall out of the class by death. The contention was made and rejected in Coolidge v. LongSearch
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been their property. Having relied on legal, rather than practical, considerations to invalidate the tax in Coolidge v. LongSearch
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made within a given period prior to the donor's death and exempting all others, would be wholly arbitrary. Schlesinger v. WisconsinSearch
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taxation of loans based solely upon the time when the loan was made would clearly be arbitrary and capricious. Colgate v. HarveySearch
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was brought about by will or intestacy or gift inter vivos. Acts 1907, c. 563. This Court held in Coolidge v. LongSearch
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where the transfer becomes complete through the exercise or nonexercise of a power of appointment ( cf. Saltonstall v. SaltonstallSearch
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Matter of Dows, 167 N.Y. 227, 231, 60 N.E. 439, aff'd sub. nom. Orr v. GilmanSearch
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Matter of Delano, 176 N.Y. 486, 68 N.E. 871, aff'd sub. nom. Chanler v. KelseySearch
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legislature does not violate the Fourteenth Amendment by giving heed to these realities when taxing a succession. Orr v. GilmanSearch
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cited had their origin in New York. For a time, the tax laws of Massachusetts were drawn along stricter lines. Emmons v. ShawSearch
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Saltonstall v. SaltonstallSearch
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Saltonstall v. SaltonstallSearch
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that a state, in adopting a system of taxation, is not confined to a formula of rigid uniformity. Swiss Oil Corp. v. ShanksSearch
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It may tax some kinds of property at one rate, and others at another, and exempt others altogether. Bell's Gap R. Co. v. PennsylvaniaSearch
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Stebbins v. RileySearch
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U. S. 298 particular kind of business, and exempt some other kind of business closely akin thereto. Quong Wing v. KirkendallSearch
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Heisler v. ThomasSearch
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State Board of Tax Comm'rs v. JacksonSearch
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through the exercise or nonexercise of a power of appointment after the death of the donor ( Guaranty Trust Co. v. BlodgettSearch
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whereas donors of a power are recognized as the source of the succession in respect of transfers afterwards. Emmons v. ShawSearch
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U. S. 525 , 250 U. S. 543 . Cf. Metropolis Theater Co. v. ChicagoSearch
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Salomon v. StateSearch
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U.S. Supreme Court Binney v. LongSearch
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In Coolidge v. LongSearch
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Schlesinger v. WisconsinSearch
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Emmons v. ShawSearch
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Cf. Metropolis Theater Co. v. ChicagoSearch
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