CITY BANK FARMERS' TRUST CO. v. SCHNADER

No. 7395.

8 F.Supp. 815 (1934)

CITY BANK FARMERS' TRUST CO. v. SCHNADER, Attorney General of Pennsylvania, et al.

District Court, E. D. Pennsylvania.

March 29, 1934.


Attorney(s) appearing for the Case

Leslie M. Swope, Henry S. Drinker, Jr., and H. Gordon McCouch, all of Philadelphia, Pa., and Wolcott P. Robbins, of New York City, for plaintiff.

Lucien B. Carpenter and Herman J. Goldberg, Deputy Attys., Gen., and William A. Schnader, Atty. Gen., for defendant.

Before THOMPSON, Circuit Judge, and DICKINSON and KIRKPATRICK, District Judges, sitting as a special court.


KIRKPATRICK, District Judge.

This case involves the taxable situs of tangible personal property. The occasion for imposing the tax is the transfer of the property by death of the owner.

In the case of intangibles the law is now well settled that the state in which the owner is domiciled and no other may impose an inheritance tax. Farmers' Loan & Trust Co. v. Minnesota, 280 U.S. 204, 50 S.Ct. 98, 100, 74 L. Ed. 371, 65 A...

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