MERCANTILE-SAFE DEPOSIT & TRUST CO. v. MURPHY


15 N.Y.2d 579 (1964)

Mercantile-Safe Deposit and Trust Company, as Trustee under Agreement of Trust with John B. Trevor, Respondent, v. Joseph H. Murphy et al., Constituting the State Tax Commission, Appellants.

Court of Appeals of the State of New York.

Decided November 19, 1964.


Attorney(s) appearing for the Case

Louis J. Lefkowitz, Attorney-General (Robert W. Bush and Paxton Blair of counsel), for appellants.

Cecil Browne and Rollin Browne for respondent.

Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE and SCILEPPI. Taking no part: Judge BERGAN.


Order affirmed, with costs, in a memorandum. Safe Deposit & Trust Co. v. Virginia (280 U.S. 83) does not appear to have been overruled by Guaranty Trust Co. v. Virginia (305 U.S. 19) nor by Graves v. Elliott (307 U.S. 383), in both of which property was taxed which was within or which was being distributed into the taxing State. The lack of power of New...

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