Source: https://www.legalcrystal.com/case/95726/trotter-vs-tennessee
Timestamp: 2017-08-22 13:00:31
Document Index: 475301099

Matched Legal Cases: ['§ 471', '§ 511', '§ 22', '§ 22', '§ 471', '§ 511']

Trotter Vs Tennessee - Citation 95726 - Court Judgment | LegalCrystal
Trotter Vs. Tennessee - Court Judgment
LegalCrystal Citation legalcrystal.com/95726
Case Number 290 U.S. 354
Appellant Trotter
.....for taxes. mr. justice cardozo delivered the opinion of the court. the question is whether lands in tennessee purchased by the guardian of a veteran with moneys received from the united states for the use of the disabled ward are subject to taxation. joseph a. leake became mentally incompetent by reason of his service in the army during the world war. since may, 1922, the united states government has paid compensation to his guardian at the rate of $100 a month in accordance with the provisions of part ii of the world war veterans' act (38 u.s.c. § 471 et seq. ), and disability benefits at the rate of $57.50 a month under a policy of war risk insurance in accordance with the provisions of part iii of the same act. 38 u.s.c. § 511 et seq. on june 3, 1924, the.....
Trotter v. Tennessee - 290 U.S. 354 (1933)
U.S. Supreme Court Trotter v. Tennessee, 290 U.S. 354 (1933)
1. Exemptions from taxation are not to be enlarged by implication if doubts are nicely balanced. P. 290 U. S. 356 .
2. The exemption from taxation provided by § 22 of the World War Veterans Act in respect to "compensation, insurance and maintenance and support allowance payable" does not extend to lands purchased with moneys received from the United States by a veteran as compensation and insurance benefits. P. 290 U. S. 356 .
3. The exemption provided by § 22 is not enlarged in this case by reason of payment having been made to a guardian of the veteran. Spicer v. Smith, 288 U. S. 430 . P. 290 U. S. 357 .
Joseph A. Leake became mentally incompetent by reason of his service in the Army during the World War. Since May, 1922, the United states government has paid compensation to his guardian at the rate of $100 a month in accordance with the provisions of Part II of the World War Veterans' Act (38 U.S.C. § 471 et seq. ), and disability benefits at the rate of $57.50 a month under a policy of war risk insurance in accordance with the provisions of Part III of the same act. 38 U.S.C. § 511 et seq. On June 3, 1924, the guardian purchased land and buildings in Blount county, Tennessee, paying therefor $2,500 in cash out of the moneys theretofore received from the government, $2,000 in promissory notes, which have been paid out of later moneys derived from the same source, and $1,500 by assuming the payment of a mortgage, which has been discharged by the use of the proceeds of fire insurance covering one of the buildings. State and county taxes assessed upon the land for the year 1929 are in arrears with interest and penalties. The State
Exemptions from taxation are not to be enlarged by implication if doubts are nicely balanced. Chicago Theological Seminary v. Illinois, 188 U. S. 662 , 188 U. S. 674 . On the other hand, they are not to be read so grudgingly as to thwart the purpose of the lawmakers. The moneys payable to this soldier were unquestionably exempt till they came into his hands or the hands of his guardian. McIntosh v. Aubrey, 185 U. S. 122 . We leave the question open whether the exemption remained in force while they continued in those hands or on deposit in a bank. Cf. McIntosh v. Aubrey, supra; State v. Shawnee County Commissioners, 132 Kan. 233, 294 P. 915; Wilson v. Sawyer, 177 Ark. 492, 6 S.W.2d 825, and Surace v. Danna, 248 N.Y. 18, 24, 25, 161 N.E. 315. Be that as it may, we think it very clear that there was an end to the exemption when they lost the quality of moneys and were converted into land and buildings. The statute speaks of "compensation, insurance, and maintenance and support allowance payable" to the veteran, and declares that these shall be
Our ruling in Spicer v. Smith, 288 U. S. 430 , leaves no room for the contention that the exemption is enlarged by reason of payment to the guardian, instead of payment to the ward.