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CURRY v. McCANLESS

No. 339.

307 U.S. 357 (1939)

CURRY, STATE TAX COMMISSIONER OF ALABAMA, ET AL. v. McCANLESS, COMMISSIONER OF FINANCE AND TAXATION OF TENNESSEE.

Supreme Court of United States.

Reargued April 28, 1939.

Decided May 29, 1939.

Attorney(s) appearing for the Case

Mr. Marion Rushton on the reargument, and with Mr. Chas. C. Trabue, Jr. on the original argument, for appellants. Messrs. A.A. Carmichael, Attorney General of Alabama, Ray Rushton, and Walter Knabe were with them on the brief.

Mr. Edwin F. Hunt on the reargument and on the original argument for appellee.

MR. JUSTICE STONE delivered the opinion of the Court.

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.

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