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NIELSEN v. JOHNSON

No. 115.

279 U.S. 47 (1929)

NIELSEN, ADMINISTRATOR, v. JOHNSON, TREASURER.

Supreme Court of United States.

Decided February 18, 1929.

Attorney(s) appearing for the Case

Mr. Nelson Miller for petitioner.

Mr. John Fletcher, Attorney General of Iowa, with whom Messrs. C.J. Stephens, Assistant Attorney General, and Albert H. Adams were on the brief, for respondent.

Mr. JUSTICE STONE delivered the opinion of the Court.

This case is here on certiorari, granted June 4, 1928, 277 U.S. 583, under § 237 of the Judicial Code, to review a judgment of the Supreme Court of Iowa affirming a judgment of the Plymouth District Court imposing an inheritance tax on the estate of petitioner's intestate. Anders Anderson, the intestate, a citizen of the Kingdom of Denmark residing in Iowa, died there...

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