No. ___, Original.

273 U.S. 12 (1927)


Supreme Court of United States.

Rule discharged January 3, 1927.

Attorney(s) appearing for the Case

Messrs. John B. Johnson, Attorney General of Florida, and Peter O. Knight, with whom Mr. James F. Glen was on the brief, for the complainant.

Solicitor General Mitchell, with whom Mr. Robert P. Reeder, Special Assistant to the Attorney General, was on the brief, for the defendant.

Messrs. Edward A. Harriman and Thomas B. Adams filed briefs as amici curiae by special leave of Court.

Mr. JUSTICE SUTHERLAND delivered the opinion of the Court.

The State of Florida seeks leave to file a bill of complaint against the defendants, citizens of other states, to enjoin them from attempting to collect in Florida inheritance taxes imposed by § 301 of the Revenue Act of 1926, c. 27, 44 Stat. 9, 69-70. A rule upon the defendants to show cause why such leave should not be granted was issued and answered.


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