STATE TAX COMM'N v. ALDRICH

No. 814.

316 U.S. 174 (1942)

STATE TAX COMMISSION OF UTAH v. ALDRICH ET AL., ADMINISTRATORS.

Supreme Court of United States.

Decided April 27, 1942.


Attorney(s) appearing for the Case

Messrs. J. Lambert Gibson and Garfield O. Anderson for petitioner.

Mr. Melber Chambers for respondents.


MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The sole question presented by this case is whether the State of Utah is precluded by the Fourteenth Amendment from imposing a tax upon a transfer by death of shares of stock in a Utah corporation, forming part of the estate of a decedent who, at the time of his death, was domiciled in the State of New York and held there the certificates representing those shares.

In 1940, Edward S. Harkness died testate...

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