WHEELER V. SOHMER, 233 U. S. 434 (1914)
Subscribe to Cases that cite 233 U. S. 434
Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
USA Constitution Annotated
WashLaw Directory
World LII
Online Case Law
Cornell LII
FastCase $
Lexis $
LexisOne
Loislaw $
USSCPlus.com $
VersusLaw $
Link to the Case Preview: http://supreme.justia.com/us/233/434/
Link to the Full Text of Case: http://supreme.justia.com/us/233/434/case.html
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.