MICHAEL F. LOUGHMAN, PRESIDENT OF THE STATE TAX COMMISSION, AND JOHN J. MERRILL ET AL., STATE TAX COMMISSIONERS,
v.
MARTHA J. SMITH, EXECUTRIX
MICHAEL F. LOUGHMAN, PRESIDENT OF THE STATE TAX COMMISSION, AND JOHN J. MERRILL ET AL., STATE TAX COMMISSIONERS,
MARTHA J. SMITH, EXECUTRIX
275 U.S. 560
Supreme Court of the United States (1927)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Austin v. NEW Hampshire, 420 U.S. 656 (U.S. 1975)…a general taxing scheme ... if it discriminates against all non-residents, has the necessary effect of including in the discrimination those who are citizens of other States”); Smith v. Loughman, 245 N. Y. 486, 492, 157 N. E. 753, 755, cert. denied, 275 U. S. 560 (1927); see Toomer v. Witsell, 334 U. S. 385, 397 (1948). Accord, Toomer v. Witsell, supra, at 396, where the Court held invalid another disparate licensing-fee system, citing Ward v. Maryland for the proposition that “it was long ago decided that…