|
|
Watson v. State Comptroller, 254 U.S. 122 (1920)
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.
Watson v. State Comptroller, 254 U.S. 122 (1920)
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 254 U.S. 113, click here.
Watson v. State Comptroller No. 26 Argued October 13, 1920 Decided November 15, 1920 254 U.S. 122
ERROR TO THE SURROGATE’S COURT OF NEW YORK COUNTY
STATE OF NEW YORK
Syllabus
In imposing transfer or inheritance taxes, a state may distinguish between property which has borne its fair share of tax burden in the decedent’s lifetime and property of the same kind, and passing to the same class of transferees, which has not. P. 124.
The additional tax imposed in New York (Cons.Laws, c. 60; Laws 1917, c. 700) on the transfer of certain kinds of securities held by a decedent at his death on which neither the general property tax nor the alternative stamp tax has been paid during a fixed period prior thereto is based upon a reasonable classification of property, and does not violate the equal protection clause of the Fourteenth Amendment. Id.
This tax is neither a property tax nor a penalty. P. 125.
226 N.Y. 384 affirmed.
The case is stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Watson v. State Comptroller, 254 U.S. 122 (1920) in 254 U.S. 122 254 U.S. 123. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=LQIKWACZNZXIHI6.
MLA:
U.S. Supreme Court. "Syllabus." Watson v. State Comptroller, 254 U.S. 122 (1920), in 254 U.S. 122, page 254 U.S. 123. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=LQIKWACZNZXIHI6.
Harvard:
U.S. Supreme Court, 'Syllabus' in Watson v. State Comptroller, 254 U.S. 122 (1920). cited in 1920, 254 U.S. 122, pp.254 U.S. 123. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=LQIKWACZNZXIHI6.
|