Brooke v. City of Norfolk
277 U.S. 27 (1928)

Annotate this Case

U.S. Supreme Court

Brooke v. City of Norfolk, 277 U.S. 27 (1928)

Brooke v. City of Norfolk

No. 229

Argued April 10, 11, 1928

Decided April 23, 1928

277 U.S. 27

Syllabus

A beneficiary entitled only to the income for life of a fund controlled and possessed by trustees in another state where the trust was created cannot be taxed on the corpus of the fund by the state of his domicile in addition to a tax upon the income. P. 277 U. S. 28.

Reversed.

Certiorari, 274 U.S. 734, to a judgment of the Supreme Court of Appeals of Virginia which, in effect, sustained a judgment of the Corporation Court of Norfolk upholding tax assessments made against the petitioner, a citizen of Virginia.

Page 277 U. S. 28

Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.