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RHODE ISLAND TRUST CO. v. DOUGHTON

No. 106.

270 U.S. 69 (1926)

46 S.Ct. 256

70 L.Ed. 475

RHODE ISLAND HOSPITAL TRUST COMPANY, EXECUTOR OF GEORGE BRIGGS, DECEASED, v. RUFUS A. DOUGHTON, COMMISSIONER OF REVENUE OF NORTH CAROLINA.

Supreme Court of United States.

Decided March 1, 1926.

Attorney(s) appearing for the Case

Mr. John M. Robinson, with whom Messrs. William R. Tillinghast, James C. Collins and Colin MacR. Makepeace were on the brief, for plaintiff in error.

Mr. Dennis G. Brummitt, Attorney General of North Carolina, with whom Mr. Frank Nash, Assistant Attorney General of North Carolina, was on the brief, for defendant in error.

MR. CHIEF JUSTICE TAFT delivered the opinion of the Court.

This is a writ of error to the Supreme Court of North Carolina in a consolidation of two causes, the first being an appeal to a Superior Court of the State by the plaintiff in error, the Rhode Island Hospital Trust Company, executor of George Briggs, from an inheritance tax assessment on the decedent's estate made by the Commissioner of Revenue of North Carolina, and...

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