Maristany v. Secretary of the Treasury

This case involves a challenge against the power of the Commonwealth of Puerto Rico to impose and collect from *279plaintiff, Dr.. Carlos F. Maristany, the gift tax object of this action. The facts on which the challenge is based are the following:

Francisco Gaspar Salichs died in the State of New York, City of New York, on October 16, 1959, while he was a citizen with domicile and residence therein. He died leaving a will executed in that city on December 17, 1957. According to the fifth clause of said will, the deceased left all the remainder of his property, both real and personal, wheresoever…