Blackstone v. Miller
Is it still good law? What later courts have actually done to this case.
Status
More on how this was screened
The Supreme Court later revived much of Blackstone's reasoning in State Tax Commission of Utah v. Aldrich, allowing two states to tax certain intangible transfers, but described the 1930 overruling as part of the case's history. All 43 flagged citations have been read; the express overruling is listed below.
43 later cases cite Blackstone v. Miller; 43 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.
Relying on Blackstone v. Miller?
This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.
Treatments
Overruled
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The Supreme Court expressly overruled Blackstone's rule allowing multiple states to tax the same testamentary transfer of an intangible debt.
Farmers Loan & Trust Co. v. Minnesota · Supreme Court of the United States · filed
Having reconsidered the supporting arguments in the light of our more recent opinions, we are compelled to declare it untenable; Blackstone v. Miller no longer can be regarded as.a correct exposition of existing law; and to prevent misunderstanding it is definitely overruled.
Read the full opinion on CourtListener →
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