HILL v. MARTIN

No. 193.

296 U.S. 393 (1935)

HILL v. MARTIN, STATE TAX COMMISSIONER, ET AL.

Supreme Court of United States.

Decided December 16, 1935.


Attorney(s) appearing for the Case

Mr. William A. Schnader for appellants.

Mr. Duane E. Minard, with whom Mr. David T. Wilentz, Attorney General of New Jersey, and Mr. George S. Hobart, were on the brief, for appellees.


MR. JUSTICE BRANDEIS delivered the opinion of the Court.

These suits were brought, on April 1, 1935, under § 266 of the Judicial Code, to enjoin the collection of an inheritance tax in the sum of $12,247,333.52, assessed by New Jersey upon the estate of John T. Dorrance, which was valued at more than $115,000,000. The bills charge that its transfer inheritance tax act, as construed and applied, violates the full faith and credit clause of the Federal Constitution...

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