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TEXAS v. FLORIDA

No. 11, Original.

306 U.S. 398 (1939)

59 S.Ct. 563

83 L.Ed. 817

TEXAS v. FLORIDA ET AL.

Supreme Court of United States.

Decided March 13, 1939.

Attorney(s) appearing for the Case

Messrs. William McCraw, Attorney General of Texas, and Llewellyn B. Duke, First Assistant Attorney General, with whom Mr. Wm. Madden Hill, Assistant Attorney General, was on the brief, for complainant.

Mr. Seth T. Cole, with whom Messrs. John J. Bennett, Jr., Attorney General of New York, Mortimer M. Kassell, and William M. O'Reilly were on the brief, for the State of New York, defendant.

Messrs. George Couper Gibbs, Attorney General of Florida, and Edgar G. Hamilton, with whom Mr. H.E. Carter, Assistant Attorney General, was on the brief, for the State of Florida, defendant.

Mr. Edward O. Proctor, Assistant Attorney General, with whom Messrs. Paul A. Dever, Attorney General of Massachusetts, Henry F. Long, and T. Ludlow Chrystie were on the brief, for the Commonwealth of Massachusetts, defendant.

Messrs. Harrison Tweed, Timothy N. Pfeiffer, Walter E. Hope, and George W. Jaques submitted for Wilks, defendant.

MR. JUSTICE STONE delivered the opinion of the Court.

This original suit, in the nature of a bill of interpleader, brought to determine the true domicile of decedent as the basis of rival claims of four states for death taxes upon his estate, raises two principal questions: Whether this Court has jurisdiction of the cause and, if so, whether the report of the Special Master, finding that decedent at the time of his death was domiciled in Massachusetts, should be confirmed...

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