Curry v. McCanless

The sole question is whether, on the facts about to be stated, the Tennessee inheritance tax law, consistently with the due process clause of the Fourteenth Amendment, may be extended to intangible- personal property evidenced by certificates of stock and bonds .held in Alabama.

The suit was brought in a chancery court of Tennessee under the declaratory judgments act of that State.1 Com- - *375plainants were the Nashville Trust Company, a Tennessee corporation appointed by the will of Mrs. Grace C. Scales as executor for Tennessee, and the Title Guarantee Loan & Trust Compány, which will be…