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BLACKSTONE v. MILLER

No. 423.

188 U.S. 189 (1903)

23 S.Ct. 277

47 L.Ed. 439

BLACKSTONE v. MILLER.

Supreme Court of United States.

Decided January 26, 1903.

Attorney(s) appearing for the Case

Mr. Edward W. Sheldon for plaintiff in error.

Mr. Louis Marshall, with whom Mr. Julius Offenbach was on the brief, for the defendants in error.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a writ of error to the Surrogate's Court of the county of New York. It is brought to review a decree of the court, sustained by the Appellate Division of the Supreme Court, 69 App. Div. 127, and by the Court of Appeals, 171 N.Y. 682, levying a tax on the transfer by will of certain property of Timothy B. Blackstone, the testator, who died domiciled in Illinois...

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