WHEELER v. NEW YORK

No. 45.

233 U.S. 434 (1914)

WHEELER v. SOHMER, COMPTROLLER OF THE STATE OF NEW YORK.

Supreme Court of United States.

Decided April 20, 1914.


Attorney(s) appearing for the Case

Mr. Charles P. Howland for plaintiffs in error.

Mr. William Law Stout for defendant in error.


MR. JUSTICE HOLMES delivered the judgment of the court.

This proceeding began with a petition by an executor, acting under ancillary letters, for the appointment of an appraiser to determine the amount, if any, of the transfer tax due from the estate of the deceased testator, Charles C. Tiffany. Tiffany was not a resident of New York at the time of his death but left in a safe deposit box in New York four promissory notes...

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