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EIDMAN v. MARTINEZ

No. 287.

184 U.S. 578 (1902)

EIDMAN v. MARTINEZ.

Supreme Court of United States.

Decided March 17, 1902.

Attorney(s) appearing for the Case

Mr. Solicitor General for the United States.

Mr. Wheeler H. Peckham and Mr. John G. Carlisle for defendants in error. Mr. William Edmond Curtis and Mr. Henry M. Ward were on their brief.

MR. JUSTICE BROWN, after making the above statement, delivered the opinion of the court.

This case raises the question whether the inheritance tax law of the United States applied, in 1899, to the intangible personal property of a non-resident alien, who never had a domicil in in the United States and died abroad — such personal property being within the United States and having passed to his son, also an alien domiciled...

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