Moses v. Read

WOOLLEY, Circuit Judge.

When Henry P. Goldschmidt died he held shares of stock in New Jersey corporations. On these shares his executors paid inheritance taxes to New York, the state of his domicile and of the taxable situs of the shares. Later, and at different times, they paid additional death transfer taxes on the same stocks to the defendant tax collectors in order to obtain waivers from the State of New Jersey which were necessary to enable them to sell and effect transfers of the shares. Years passed and nothing happened until, shortly after the institution of a like suit between .other…