Attorney(s) appearing for the Case
Mr. Charles E. Hughes, with whom Messrs. Benjamin W. Alling, Farwell Knapp, Lucius F. Robinson, and John F. Caskey were on the brief, for Blodgett.
Messrs. Abraham L. Gutman and Kenneth Dayton for Silberman et al.
Mr. Seth T. Cole for the Tax Commission of the State of New York and the Commissioner of Corporations and Taxation of Massachusetts as amici curiae, by special leave of Court.
Messrs. Wm. R. Perkins, Sol M. Stroock, Forrest Hyde, and Harry H. Shelton submitted a brief as amici curiae on behalf of the Estate of James B. Duke, deceased, by special leave of Court.
Supreme Court of United States.
MR. CHIEF JUSTICE TAFT delivered the opinion of the Court.
These two cases, which are really one, grow out of the operation of a transfer tax by the State of Connecticut. They are brought to this Court, one by certiorari, and one by writ of error. The questions presented are whether the tax on the transfer of certain parts of the large estate of Robert B. Hirsch was in violation of the due process clause of the Fourteenth Amendment to the Federal Constitution in that...
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