Delaney v. Murchie

MAGRUDER, Chief Judge.

Appellee, as executor under the will of his deceased wife, Ethel Adine Murchie, brought this action in the court below for recovery of federal estate taxes alleged to have been illegally collected by the defendant. The issue of law presented was whether jewelry and other personal effects which a nonresident alien was carrying with her in the course of a trip from Canada through the United States to a projected destination in Nassau, and which were physically present in Florida at the date of her fortuitous death there during a brief stopover en route, constituted…