JUSTICE WHITE delivered the opinion of the Court.
In this case, both Texas and California assert the right to levy state death taxes on the estate of Howard Hughes. The laws of each State impose an inheritance tax on the real and tangible personal property located within its borders, and upon the intangible personalty, wherever, situated, of a person domiciled in the State at the time of death. Under the laws of Texas and California, an individual has but one domicile...
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