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In '''''New York Trust Co. v. Eisner''''', the [[U.S. Supreme Court]] upheld the constitutionality of a [[federal]] estate tax and denied a claim for deduction of state estate taxes paid.

In '''''New York Trust Co. v. Eisner''''', the [[U.S. Supreme Court]] upheld the constitutionality of a [[federal]] [[estate tax]] and denied a claim for deduction of state estate taxes paid.

Justice [[Oliver Wendell Holmes, Jr.]] wrote the opinion for the unanimous court, in which he famously declared: "a page of history is worth a volume of logic."

Justice [[Oliver Wendell Holmes, Jr.]] wrote the opinion for the unanimous court, in which he famously declared: "a page of history is worth a volume of logic."