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What was the outcome of the WRIGHT v. BLAKESLEE case?

The Wright v.

Blakeslee case was decided by the Supreme Court of the United States in 1880, making it over 140 years old.

The case involved a dispute over the collection of a "succession tax" on real estate that had been devised to the plaintiff, B.

Huntington Wright, and his sister.

The tax was levied under the Act of June 30, 1864, even though the original testator had died before the act was passed.

The case established an important principle regarding the retroactive application of tax laws to property transfers that occurred prior to the law's enactment.

Interestingly, the case name "Wright v.

Blakeslee" refers to the parties involved, but Blakeslee was the defendant, who was the former collector of internal revenue.

The case was originally heard in the Circuit Court of the United States for the Northern District of New York before being appealed to the Supreme Court.

The Supreme Court's opinion in the case was written by Justice Nathan Clifford, who served on the Court from 1858 to 1881.

The case is significant in the history of tax law and the retroactive application of tax statutes to prior transactions.

While the specific details of the underlying dispute are not entirely clear from the available information, the case highlights the complex legal issues that can arise around the taxation of inherited property.

Interestingly, the Wright v.

Blakeslee case is not widely known today, but it has been cited in subsequent legal decisions and scholarly works on tax law.

The case provides an example of how the Supreme Court has grappled with the balance between the government's tax collection powers and the rights of individual property owners over the course of history.

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