MR. CHIEF JUSTICE STONE delivered the opinion of the Court.
We are asked to say whether the due process clause of the Fourteenth Amendment precludes New York from taxing the exercise, by a domiciled resident, of a general testamentary power of appointment of which he was the donee under the will of a resident of Massachusetts, the property appointed being intangibles held by trustees under the donor's will.
Respondents' decedent died a resident of New York...
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