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GRAVES v. ELLIOTT

No. 372, October Term, 1937.

307 U.S. 383 (1939)

GRAVES ET AL., COMMISSIONERS CONSTITUTING THE STATE TAX COMMISSION OF NEW YORK, v. ELLIOTT ET AL.

Supreme Court of United States.

Reargued April 28, 1939.

Decided May 29, 1939.

Attorney(s) appearing for the Case

Mr. Mortimer M. Kassell, with whom Mr. Harry T. O'Brien, Jr. was on the brief, on the reargument and on the original argument, for petitioners.

Mr. Frederick C. Bangs, on the reargument and on the original argument, for respondents.

By leave of Court, Messrs. David T. Wilentz, Attorney General of New Jersey, William A. Moore, Assistant Attorney General, Paul A. Dever, Attorney General of Massachusetts, and Henry F. Long filed a brief, as amici curiae, on behalf of those States, in support of petitioners.

MR. JUSTICE STONE delivered the opinion of the Court.

We are asked to say whether the State of New York may constitutionally tax the relinquishment at death, by a domiciled resident of the state, of a power to revoke a trust of intangibles held by a Colorado trustee.

Decedent in 1924, while a resident of Colorado, transferred and delivered to Denver National Bank of Denver, Colorado, certain bonds to be held upon specified trusts with specified powers in the...

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