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RILEY v. NEW YORK TRUST CO.

No. 81.

315 U.S. 343 (1942)

RILEY ET AL., EXECUTORS, v. NEW YORK TRUST CO., ADMINISTRATOR, ET AL.

Supreme Court of United States.

Decided February 16, 1942.

Attorney(s) appearing for the Case

Mr. Dan MacDougald, with whom Messrs. James A. Branch, Robert S. Sams, and Aaron Finger were on the brief, for petitioners.

Mr. Marion Smith, with whom Messrs. Hiram C. Todd, Clarence A. Southerland, Daniel O. Hastings, and J. Richard Bowden were on the brief, for respondent.

Mr. Mortimer M. Kassell for the State Tax Commission of New York, as amicus curiae, by special leave of Court.

MR. JUSTICE REED delivered the opinion of the Court.

Coca-Cola International Corporation, incorporated in Delaware, filed a bill of interpleader in a Delaware Court of Chancery against Julian Riley and Hughes Spalding, petitioners here, the Executors of Mrs. Julia M. Hungerford, with letters testamentary issued by the Court of Ordinary of Fulton County, Georgia, and against The New York Trust Company, the respondent, a New...

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