From Casetext: Smarter Legal Research

Drake v. Kochersperger

U.S.
Apr 25, 1898
170 U.S. 303 (1898)

Summary

In Kochersperger v. Drake, 167 Ill. 122, the court sustained a tax on the right to inherit and devise property on the theory that such rights were the creation of legislative acts, and the power which creates may impose conditions.

Summary of this case from Johnson v. Halpin

Opinion

No. 425.

Argued January 28, 1898. Decided April 25, 1898.


Error to the Supreme Court of the State of Illinois.


The judgment of the Supreme Court of the State was not final, and the writ of error must be

Dismissed.


Summaries of

Drake v. Kochersperger

U.S.
Apr 25, 1898
170 U.S. 303 (1898)

In Kochersperger v. Drake, 167 Ill. 122, the court sustained a tax on the right to inherit and devise property on the theory that such rights were the creation of legislative acts, and the power which creates may impose conditions.

Summary of this case from Johnson v. Halpin

In Kochersperger v. Drake, 167 Ill. 122, this court said: "The laws of descent and the right to devise and take under a will within the State of Illinois owe their existence to the statute law of the State."

Summary of this case from Board of Regents U.W. v. Illinois
Case details for

Drake v. Kochersperger

Case Details

Full title:DRAKE v . KOCHERSPERGER

Court:U.S.

Date published: Apr 25, 1898

Citations

170 U.S. 303 (1898)

Citing Cases

Reed v. Bjornson

The inference seems apparent that equality of protection includes uniformity of application to the subject of…

Plummer v. Coler

But the Supreme Court held that an inheritance tax is a tax not upon property, but on the succession, and…