RIGGS v. DEL DRAGO

No. 30.

317 U.S. 95 (1942)

RIGGS, SPECIAL GUARDIAN, v. DEL DRAGO ET AL.

Supreme Court of United States.

Decided November 9, 1942.


Attorney(s) appearing for the Case

Mr. John W. Davis, with whom Mr. Otis T. Bradley was on the brief, for petitioner.

Mr. Henry Cohen, with whom Mr. Ludwig M. Wilson was on the brief, for Giovanni del Drago et al.; Mr. Anthony J. Caputo submitted for Byron Clark, Jr., Executor; and Mr. Harold W. Hastings submitted for Harold W. Hastings, Special Guardian, — respondents.

Briefs of amici curiae were filed by Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, and Valentine Brookes on behalf of the United States; by Messrs. John J. Bennett, Jr., Attorney General of the State of New York, and Henry Epstein, Solicitor General, on behalf of that State (with the States of Florida, Vermont, Georgia, Arkansas, New Mexico, and Michigan, by their respective Attorneys General, joining in the brief); by Messrs. Harrison Tweed and Weston Vernon, Jr.; and by Mr. George Gray Zabriskie on behalf of Arnold Wood, Jr., — all in support of petitioner.

Mr. Bethuel M. Webster filed a brief on behalf of Mary Ann Blumenthal, as amicus curiae, urging affirmance.


MR. JUSTICE MURPHY delivered the opinion of the Court.

The question for decision is whether § 124 of the New York Decedent Estate Law,1 which provides in effect that, except as otherwise directed by the decedent's will, the burden of any federal death taxes paid by the executor or administrator shall be spread proportionately among the distributees or beneficiaries of the estate, is unconstitutional because in conflict with the federal...

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