|
|
Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 272 U.S. 564, click here.
Wachovia Bank & Trust Company v. Doughton No. 49 Argued May 6, 1926 Decided November 29, 1926 272 U.S. 567
ERROR TO THE SUPREME COURT
OF THE STATE OF NORTH CAROLINA
Syllabus
1. A state may not subject to taxation things wholly beyond her control. P. 575.
2. The exercise of a power of appointment through a will made in North Carolina by a resident of that state held not taxable there when the property was a trust fund in Massachusetts created by the will of a citizen of that state bestowing the power of appointment -- this in view of the Massachusetts law which treats the property in such cases as passing under that law from the original donor to the appointee, and governs the interpretation of the power and its execution and the distribution of assets thereunder. P. 575.
189 N.C. 50 reversed.
Error to a judgment of the Supreme Court of North Carolina which sustained a tax upon the value of property which passed to citizens of that state under a power of appointment executed by a resident of that state, but created by the will of a resident of Massachusetts, where the property was situate.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926) in 272 U.S. 567 272 U.S. 568–272 U.S. 571. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=26CYVWA2A8G73E2.
MLA:
U.S. Supreme Court. "Syllabus." Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926), in 272 U.S. 567, pp. 272 U.S. 568–272 U.S. 571. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=26CYVWA2A8G73E2.
Harvard:
U.S. Supreme Court, 'Syllabus' in Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926). cited in 1926, 272 U.S. 567, pp.272 U.S. 568–272 U.S. 571. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=26CYVWA2A8G73E2.
|