Freeman v. Noguera

George D. Freeman, a citizen and resident of the state of Michigan, was the owner of 1360 common shares, Class A, of the corporation Frederick Lee, Inc., a corporation organized and doing business under the laws of the Commonwealth of Puerto Rico, with its principal office at Mayagiiez. *300At his death on March 29, 1953, these shares were transferred to his widow Edna D. Freeman, domiciled in and a resident of the city of Sturgis, Michigan, and a citizen of that state. The entire inheritance estate — among which were the aforesaid shares — was 'physically located outside of Puerto Rico. The…