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Graves Vs. Elliott
Cites for this judgment
- US Supreme Court
- May 29, 1939
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U.S. 383 (1939) U.S. Supreme Court Graves v. ElliottSearch
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U.S. 383 (1939) Graves v. ElliottSearch
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tax upon the relinquishment at death of the power of revocation, measured by the value of the intangibles. Curry v. McCanlessSearch
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public importance. The essential elements of the question presented here are the same as those considered in Curry v. McCanlessSearch
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life, of a power to revoke a trust created by a decedent is likewise an appropriate subject of taxation. Saltonstall v. SaltonstallSearch
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Reinecke v. NorthernSearch
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Helvering v. CitySearch
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Keeney v. NewSearch
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Chase National Bank v. UnitedSearch
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Tyler v. UnitedSearch
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U. S. 436 . For reasons stated in our opinion in Curry v. McCanlessSearch
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for imposition of a tax measured by the value of the intangibles transmitted or relinquished by her at death. Curry v. McCanlessSearch
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the land is elsewhere, does not give the State of his domicile the authority to tax. In Union Refrigerator Transit Co. v. KentuckySearch
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have seemed to justify such a tax on personal property by the the owner's domicile. But, as said in Pullman's Car Co. v. PennsylvaniaSearch
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has an actual situs in another State was applied by this Court to an inheritance or transfer tax in the case of Frick v. PennsylvaniaSearch
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owner's domicile although the owner may Page 307 U. S. 390 keep the securities in another State. Blodgett v. SilbermanSearch
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in a metaphor. Still, in certain circumstances, the use of the metaphor is appropriate. New York ex rel. Whitney v. GravesSearch
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prevent injustice, and it should not be unnecessarily extended so as to work an injury. Union Refrigerator Transit Co. v. KentuckySearch
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supra, p. 199 U. S. 208 . As we said in Safe Deposit & Trust Co. v. VirginiaSearch
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ad valorem property tax, depends upon the property's being attributable to the domain of the taxing State. Frick v. PennsylvaniaSearch
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of a state statute, and it is not necessary again to review the authorities cited in the dissenting opinion in Curry v. McCanlessSearch
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U. S. 357 . For the present purpose, it is sufficient to note that, under the principle established in Frick v. PennsylvaniaSearch
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U.S. Supreme Court Graves v. ElliottSearch
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Keeney v. NewSearch
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In Union Refrigerator Transit Co. v. KentuckySearch
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Pullman's Car Co. v. PennsylvaniaSearch
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of Frick v. PennsylvaniaSearch
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State. Blodgett v. SilbermanSearch
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Whitney v. GravesSearch
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Safe Deposit & Trust Co. v. VirginiaSearch
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State. Frick v. PennsylvaniaSearch
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Frick v. PennsylvaniaSearch
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