United States Supreme Court Cases & Opinions

U.S. Supreme Court

Duus v. Brown, 245 U.S. 176 (1917)

Duus v. Brown

No. 85

Argued November 23, 1917

Decided December 10, 1917

245 U.S. 176

Syllabus

A naturalized citizen of the United States, residing in Iowa, died there intestate, leaving property which passed under its laws to collaterals, some of whom were naturalized citizens residing in other states of the Union, and others natives and subjects of Sweden, residing there. Under the Iowa law, the inheritance taxes upon the portion of the estate accruing to the nonresidents were higher in rate than those upon the portions accruing to the residents. Held following Petersen v. Iowa, ante, 245 U. S. 170, that such discrimination was not violative of either Article VI, or Article II (the favored nation clause), of the treaty with Sweden of April 3, 1783, 8 Stat. 60, renewed and revived by later treaties.

168 Ia. 511 affirmed.

The case is stated in the opinion.