Wheeler v. Sohmer
233 U.S. 434 (1914)

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U.S. Supreme Court

Wheeler v. Sohmer, 233 U.S. 434 (1914)

Wheeler v. Sohmer

No. 45

Argued November 5, 6, 1913

Decided April 20, 1914

233 U.S. 434

Syllabus

The provision in the New York Inheritance Tax Statute imposing a transfer tax on property within the state belonging to a nonresident at the time of his death is not unconstitutional under the due process clause of the Fourteenth Amendment as applied to promissory notes the makers of which are nonresidents of that state. Buck v. Beach,206 U. S. 392, distinguished.

202 N.Y. 550 affirmed.

The facts, which involve the power of a state to tax promissory notes located in the state although neither the owner nor the maker are residents thereof, are stated in the opinion.

Page 233 U. S. 437

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