Bankers Trust Co. v. Blodgett - 260 U.S. 647 (1923)
U.S. Supreme Court
Bankers Trust Co. v. Blodgett, 260 U.S. 647 (1923)
Bankers Trust Co. v. Blodgett
Argued January 3, 1923
Decided January 22, 1923
260 U.S. 647
1. A state law which, in order to reach property which has escaped taxation, taxes the estates of decedents for a period anterior to date of death, but allows proportionate deductions where a personal representative shows that taxes were paid, or property was not owned, by his decedent within the period, does not deprive the creditors and distributees of the estates of their property without due process of law. P. 260 U. S. 650. Gen.Stats. Conn.191, § 1190, sustained.
2. The delinquency of a decedent in not paying taxes may be penalized under the state taxing power by inflicting upon his estate a penalty measured by the discretion of the legislature. P. 260 U. S. 651.
3. The constitutional prohibition of ex post facto laws is inapplicable to a retroactive tax penalty. P. 260 U. S. 652.
96 Conn. 361 affirmed.
Error to a judgment of the Superior Court of Connecticut, entered upon direction of the Supreme Court of Errors, in a proceeding to review a tax assessment.