Tilt v. Kelsey

Citations

• 207 U.S. 43
• 28 S. Ct. 1
• 52 L. Ed. 95
• 1907 U.S. LEXIS 1199

Syllabus

<p>Where judicial proceedings in one State are relied upon as a defense to an assessment by the authorities of another State a right under the Constitution of the United States is specially set up and claimed though it was not in terms stated to be such a right.</p> <p>An adjudication by the probate- court that a testator was a resident of’ the State though essential to the assumption -of jurisdiction to grant letters testamentary is not necessarily conclusive on the question of domicil nor even evidence of it in a collateral proceeding, and, under the full faith and credit clause of the Federal- Constitution, is not binding upon the courts of another State.</p> <p>In respect to the settlement of successions to property on death the States are sovereign and may give to their courts the authority to determine finally as against all the world all questions which arise therein, subject to applicable constitutional limitations.</p> <p>Where the decree of the probate court is final and bars all persons having claims against the estate, the courts of another State must, under the full- faith and credit clause of the Federal Constitution, give similar force and effect to such a decree, when rendered by a court having jurisdiction to probate the will and administer the estate, and held that such 'a final decree in New Jersey was a bar in the courts of another State against the taxing authorities of the latter State attempting to enforce a claim for inheritance tax on the ground that the testator was at the time of his death domiciled therein. - ’</p>