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Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926)
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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)
MR. JUSTICE HOLMES.
In Bullen v. Wisconsin, 240 U.S. 625, where a fund was given in trust for the donor’s widow and children, reserving to the donor a general power of revocation and the disposition of the income during his life, it was held that, upon his death, an inheritance tax could be levied in Wisconsin, the place of his domicile, although the trustee and trust fund were outside of the jurisdiction. The general power was considered to have the same effect as ownership. In this case, the power was not so broad, because it was to be executed only by will, but the command over the fund was substantially the same. Mrs. Taylor, the donee, had the life interest and the power to dispose of the remainder by a will which she could bind herself to make. I dare say that it may be desirable to limit the universitas, as was done in Frick v. Pennsylvania, 268 U.S. 473, but I cannot help doubting whether the present decision can be reconciled with Bullen’s case.
MR. JUSTICE BRANDEIS and MR. JUSTICE STONE concur in this view.
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Chicago: Holmes, "Holmes, J., Separate Opinion," Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926) in 272 U.S. 567 Original Sources, accessed October 10, 2024, http://www.originalsources.com/Document.aspx?DocID=CRNWQM1CZ87P76Z.
MLA: Holmes. "Holmes, J., Separate Opinion." Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926), in 272 U.S. 567, Original Sources. 10 Oct. 2024. http://www.originalsources.com/Document.aspx?DocID=CRNWQM1CZ87P76Z.
Harvard: Holmes, 'Holmes, J., Separate Opinion' in Wachovia Bank & Trust Co. v. Doughton, 272 U.S. 567 (1926). cited in 1926, 272 U.S. 567. Original Sources, retrieved 10 October 2024, from http://www.originalsources.com/Document.aspx?DocID=CRNWQM1CZ87P76Z.
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