City Bank Farmers Trust Co. v. Schnader

delivered the opinion of the Court.’

The appellant, by a bill filed in the District Court for Eastern Pennsylvania, sought to, enjoin the appellees, who are officials of the Commonwealth of Pennsylvania, from attempting to impose and collect an inheritance tax. Diversity of citizenship and an amount in controversy exceeding, exclusive of interest, $3,000, were averred. The bill sets forth that Thomas B. Clarke, a citizen and resident of the state of New York, died there in 1931 leaving a will under which appellant qualified as executor; that at and before the time of Clarke’s death there was…