Moore v. Ruckgaber

Citations

• 184 U.S. 593
• 22 S. Ct. 521
• 46 L. Ed. 705
• 1902 U.S. LEXIS 2262

Syllabus

<p>The war tax law of 1898 does not apply to intangible personal property located in this country and passing by the will of an alien domiciled abroad, to a daughter who is also an alien domiciled abroad, although the will was executed in this country during a temporary sojourn here.</p> <p>As the tax is not imposed upon the property but upon the succession to the property, the law of the country in which the succession takes place determines the liability to taxation.</p> <p>The law does not apply to property passing under a will, if it would not apply in case the testator had died intestate, and as in this case the property would have passed under the intestate laws of France, the succession is not subject to a tax here, although the will was executed in this country.</p>