Nashville Trust Co. v. Stokes, Com'r.
Tennessee Supreme Court
1Opinion of the CourtJustice D'eHaven
The question to be determined in this cause is the tax-abTé situs of certain intangible personal property belonging to Mrs. Grace C. Scales, a resident of Tennessee, and placed by ber in the hands of the Title Guarantee Loan & Trust Company, an Alabama corporation with its principal place of business at Birmingham in that State, under a trust agreement executed by her in December, 1917, and amended in 1929, naming her son and daughter as beneficiaries.
Mrs. Scales was domiciled in Tennessee for many years and until the time of her death in 1936. Both the State of Tennessee and the State of…
2Cases cited9 opinions
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- New Orleans v. StempelSupreme Court of the United States · 1899
- DeGanay v. LedererSupreme Court of the United States · 1919
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3Cited by5 opinions
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- Curry v. McCanlessSupreme Court of the United States · 1939