WORCESTER COUNTY CO. v. RILEY

No. 34.

302 U.S. 292 (1937)

WORCESTER COUNTY TRUST CO. v. RILEY, CONTROLLER OF CALIFORNIA, ET AL.

Supreme Court of United States.

Decided December 6, 1937.


Attorney(s) appearing for the Case

Mr. Merrill S. June, with whom Mr. Bradley B. Gilman was on the brief, for petitioner.

Mr. James J. Ronan, Assistant Attorney General of Massachusetts, with whom Mr. Paul A. Dever, Attorney General, was on the brief, for Henry F. Long, Commissioner of Corporations and Taxation of Massachusetts, intervener-respondent, by special leave of Court.

Mr. George S. Fuller for Riley, Controller, et al., respondents.

By leave of Court, briefs of amici curiae were filed by:

Messrs. Maurice Bower Saul and William N. Trinkle, on behalf of Girard Trust Co. et al.; Mr. James A. Branch and Daniel MacDougald, on behalf of Hughes Spalding et al.; Mr. Maurice Bower Saul, on behalf of Alpin W. Cameron; Mr. James A. Reed, on behalf of Hadassah T. Boyer, — all urging issuance of the writ of certiorari — and

Messrs. David T. Wilentz, Attorney General of New Jersey, Jack Holt, Attorney General of Arkansas, A.A.F. Seawell, Attorney General of North Carolina, Byron G. Rogers, Attorney General of Colorado, Cary D. Landis, Attorney General of Florida, and J.W. Taylor, Attorney General of Idaho, on behalf of the States of New Jersey, Arkansas, North Carolina, Colorado, Florida, and Idaho; Messrs. David T. Wilentz, Attorney General of New Jersey, and William A. Moore, on behalf of New Jersey; Messrs. John J. Bennett, Jr., Attorney General of New York, Henry Epstein, and Wendell P. Brown, on behalf of New York; and Messrs. Casper Schenk and I.H. Van Winkle, Attorney General of Oregon, — all urging affirmance of the decision of the Circuit Court of Appeals.


MR. JUSTICE STONE delivered the opinion of the Court.

The question for decision is whether the Federal Interpleader Act, § 24 (26) of the Judicial Code as amended January 20, 1936, c. 13, § 1, 49 Stat. 1096, may be availed of for the litigation and final disposition of the rival claims of two states, each asserting through its officers the right to recover death taxes on the ground that decedent was last domiciled within its boundaries.

Petitioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases