Supreme Court of the United States April 13, 1925, 227 (Stebbins v. Riley)

Mr. Justice Stone

delivered the opinion of the Court.

This case is here on a writ of error to the Supreme Court of California to review the determination of that court upholding the constitutionality of the Inheritance Tax Act of the State of California enacted in 1917, particulárly Subdivision 10 of § 2 of the Act, which prescribes the

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method of determining the market value of the property