Blackstone v. Miller
Supreme Court of the United States
ERROR TO THE SÜRROGATE’s COURT OF NEW YORK COUNTY, STATE OF NEW YORK. The case is stated in tbe opinion of the court. I. The debts, in question have no tangible situs within the State of New York. They were intangible, unidentifiable and incapable of physical situs, and were not subject to levy or sale, or to be replevied ; it was not necessary to take out letters of administration in New York to collect them.
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ERROR TO THE SÜRROGATE’s COURT OF NEW YORK COUNTY, STATE OF NEW YORK. The case is stated in tbe opinion of the court. I. The debts, in question have no tangible situs within the State of New York. They were intangible, unidentifiable and incapable of physical situs, and were not subject to levy or sale, or to be replevied ; it was not necessary to take out letters of administration in New York to collect them. Toronto General Trust Go. v. O., B. dé Q. Railroad Go., 123 N. Y. 37, 47. The relation between bank and depositor is that of debtor and creditor. Shipma/n y. Ba/nk, 126 N. Y. 318, 327;…
1Opinion of the CourtJustice Holmes
This is a writ of error to the Surrogate’s Court of the county of New York. It is brought to review a decree of the court, sustained by the Appellatg-Division of the Supreme Court, 69 App. Div. 127, and by the Court of Appeals, 171 N. Y. 682, levying a tax on the transfer by will of certain property of Timothy B. Blackstone, the testator, who died domiciled in Illinois. The property consisted of a debt of $10,692.24, due to the deceased by a firm, and of the net sum of $4,843,456.72, held on a deposit account by the United' States' Trust Company of New York. The objection was taken…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
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3Cited by301 opinions
- Estin v. EstinSupreme Court of the United States · 1948
- Freeman v. HewitSupreme Court of the United States · 1947
- Harris v. BalkSupreme Court of the United States · 1905
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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