FIRST NATIONAL BANK v. MAINE

No. 171.

284 U.S. 312 (1932)

FIRST NATIONAL BANK OF BOSTON, EXECUTOR, v. MAINE.

Supreme Court of United States.

Decided January 4, 1932.


Attorney(s) appearing for the Case

Mr. Leonard A. Pierce, with whom Messrs. Charles L. Hutchinson, Herbert J. Connell, and Marion H. Fisher were on the brief, for appellant.

Mr. Clement F. Robinson, Attorney General of Maine, with whom Mr. Nathan W. Thompson was on the brief, for appellee.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The question presented for our determination by this appeal is whether the State of Maine has power, under the Fourteenth Amendment, to impose a tax upon a transfer by death of shares of stock in a Maine corporation, forming part of the estate of a decedent, who, at the time of his death, was domiciled in the Commonwealth of Massachusetts.

The facts which...

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