1. Home
  2. Browse Decisions
  3. U.S.
  4. 307 U.S.
  5. 307 U.S. 357 (1939)
 

CURRY v. McCANLESS

No. 339.

307 U.S. 357 (1939)

59 S.Ct. 900

83 L.Ed. 1339

CURRY, STATE TAX COMMISSIONER OF ALABAMA, ET AL. v. McCANLESS, COMMISSIONER OF FINANCE AND TAXATION OF TENNESSEE.

Supreme Court of United States.

Decided May 29, 1939.

Reargued April 28, 1939.

Attorney(s) appearing for the Case

Mr. Marion Rushton on the reargument, and with Mr. Chas. C. Trabue, Jr. on the original argument, for appellants. Messrs. A.A. Carmichael, Attorney General of Alabama, Ray Rushton, and Walter Knabe were with them on the brief.

Mr. Edwin F. Hunt on the reargument and on the original argument for appellee.

MR. JUSTICE STONE delivered the opinion of the Court.

The questions for decision are whether the States of Alabama and Tennessee may each constitutionally impose death taxes upon the transfer of an interest in intangibles held in trust by an Alabama trustee but passing under the will of a beneficiary decedent domiciled in Tennessee; and which of the two states may tax in the event that it is determined that only one state may constitutionally impose the tax.

...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases