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N. J. INS. CO. v. DIV. OF TAX APPEALS

No. 147.

338 U.S. 665 (1950)

NEW JERSEY REALTY TITLE INSURANCE CO. v. DIVISION OF TAX APPEALS OF NEW JERSEY ET AL.

Supreme Court of United States.

Decided February 6, 1950.

Attorney(s) appearing for the Case

Walter Gordon Merritt argued the cause for appellant. With him on the brief were H. Gardner Ingraham and Charles B. Niebling.

Vincent J. Casale argued the cause for appellees. With him on the brief for the City of Newark, appellee, was Charles Handler.

MR. JUSTICE CLARK delivered the opinion of the Court.

A taxing district of New Jersey has levied against the intangible personal property of a domestic corporation an assessment for the taxable year 1945 in the amount of 15 per cent of the taxpayer's paid-up capital and surplus, computed without deducting the principal amount of certain United States bonds and accrued interest thereon. This appeal challenges the validity of the assessment and of the tax statute under...

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