Home > Journals > Michigan Law Review > MLR > Volume 41 > Issue 1 (1942)
Plaintiff was appointed executor by a Georgia court which found that decedent had been domiciled in Georgia. Defendant was appointed administrator by a New York court which found that decedent was domiciled in New York. Plaintiff and defendant were interpleaded in the Delaware court by a Delaware corporation to determine who was entitled to shares of stock owned by decedent in the Delaware corporation. Plaintiff claimed that the Delaware court was required to give full faith and credit to the Georgia finding that decedent was domiciled in Georgia. The Supreme Court of Delaware found that decedent was domiciled in New York and ordered delivery of the stock certificates to . the New York administration. On certiorari, held, the Delaware judgment was not a denial of full faith and credit since Delaware was free to decide the question of domicile anew as to the New York administrator, who was not a party to the Georgia judgment. Riley v. New York Trust Co., 315 U.S. 343, 62 S. Ct. 608 (1942).
EXECUTORS AND ADMINISTRATORS - DOUBLE DOMICILE - INHERITANCE TAXATION OF INTANGIBLES,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol41/iss1/17
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