Kirtland v. Hotchkiss, 100 U.S. 491 (1879), was a United States Supreme Court case in which the Court held that a state may tax a debt held by a resident upon a resident of another State.[1]
| Kirtland v. Hotchkiss | |
|---|---|
 | |
| Decided November 17th, 1879 | |
| Full case name | Kirtland v. Hotchkiss |
| Citations | 100 U.S. 491 (more) |
| Holding | |
| A state may tax a debt held by a resident upon a resident of another State. | |
| Court membership | |
| |
| Case opinion | |
| Majority | Harlan, joined by unanimous |
References
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