Hexter v. Gautier

PEARSON, TILLMAN, Chief Judge.

The appellant, as plaintiff below, sought to enjoin the assessment and collection of intangible personal property taxes upon the corpus of a trust situated in Michigan of which she was the beneficiary.1 Appellant, a Florida resident, alleged that under the trust she had only a life interest in the trust income and a contingent power of appointment by will.

After trial the cause was dismissed. In his final decree the chancellor found the following:

“This cause came before me upon final hearing on the following stipulated facts:

“1. The plaintiff is domiciled in Dade…