Nickel v. Cole
256 U.S. 222 (1921)

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U.S. Supreme Court

Nickel v. Cole, 256 U.S. 222 (1921)

Nickel v. Cole

No. 268, 269

Argued March 24, 1921

Decided April 25, 1921

256 U.S. 222

Syllabus

1. Remainder interests which vested after a state transfer tax law was approved but before the time when, as construed by the state supreme court, it became effective, but which nevertheless were

Page 256 U. S. 223

subjected to it by that court upon the theory that the vesting actually occurred after it became effective, are not to be regarded as taxed thereby in violation of the Fourteenth Amendment (even assuming that such a tax may not be laid retroactively), since the law might have been made applicable before the interest vested. P. 256 U. S. 224.

2. A decision of a state court made upon ground having no relation to any federal question and without purpose to evade a federal issue, will be accepted by this Court, whether right or wrong, when the case comes here for renew. P. 256 U. S. 225.

43 Nev. 12 affirmed; petition for writ of certiorari denied.

Error to review judgments of the Supreme Court of Nevada sustaining taxes laid under the state transfer tax act upon remainder interests claimed to have vested before the effective date of the statute. The facts are stated in the opinion.

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