New York Trust Co. v. Eisner, 256 U.S. 345 (1921) (No. 286)

Case name: New York Trust Co. v. Eisner Opinion filed: 1921-05-16 Docket No.: 286 Citations: • 256 U.S. 345 • 41 S. Ct. 506 • 65 L. Ed. 963 • 1921 U.S. LEXIS 1608 Case holding summaries: • "Upon this point a page of history is worth a volume of logic." • majority opinion of Holmes, J. • "Upon this point a page of history is worth a volume of logic." • "Upon this point a page of history is worth a volume of logic." • "[A] page of history is worth a volume of logic." • noting that “a page of history is worth a volume of logic” • holding that the tax was not direct even though the government imposed it on the estate rather than the recipient