Nickel v. Cole

Citations

• 256 U.S. 222
• 41 S. Ct. 467
• 65 L. Ed. 900
• 1921 U.S. LEXIS 1648

Syllabus

<p>1. Remainder interests which vested after a state transfer tax law was approved but before the time when, as construed by the state Supreme Court, it became effective, but which nevertheless were subjected to it by that court upon the theory that the vesting actually occurred after it became effective, are not to be regarded as taxed thereby in violation of the Fourteenth Amendment, (even assuming that such a tax may hot be laid retroactively), since the law might have been made applicable before the interests vested. P. 224. .</p> <p>2. A decision of a state court made upon grounds having no relation to any federal question and without purpose to evade a federal issue, will be accepted by this court, whether right or wrong, when the case comes here for review. P. 225.</p> <p>43 Nevada, 12, affirmed; petition for writ of certiorari dénied.</p>