come to rest
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 290 U.S. 1 - Minnesota v. Blasius · 1933Most cited · 392 citing opinions
Where property has come to rest within a state, being held there at the pleasure of the owner, for disposal or use, so that he may dispose of it either within the state, or for shipment elsewhere, as his interest dictates, it is deemed to be a part of the general mass of property within the state and is thus subject to its taxing power.