Legal Opinion
Curry v. McCanless
Supreme Court of the United States
Decided May 29, 1939No. 339PublishedCited by 317 opinions
1Opinion of the CourtJustice Stone
The questions for decision are whether the States of Alabama and Tennessee may each constitutionally impose death taxes upon the transfer of an interest in intangibles held in trust by an Alabama trustee but passing under the will of a beneficiary decedent domiciled in Tennessee; and which of the two states may tax in the event that it is determined that only one state may constitutionally impose the tax.
Decedent, a domiciled resident of Tennessee, by trust indenture transferred certain stocks and bonds upon specified trusts to Title Guarantee Loan &’ Trust Company, an Alabama corporation…
2Cases cited56 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Harris v. BalkSupreme Court of the United States · 1905
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
51 more not listed; retrieve them via the Exa API.
3Cited by317 opinions
- Hanson v. DencklaSupreme Court of the United States · 1958
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Estin v. EstinSupreme Court of the United States · 1948
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- United States v. PinkSupreme Court of the United States · 1942
312 more not listed; retrieve them via the Exa API.