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BROOKE V. CITY OF NORFOLK, 277 U. S. 27 (1928)

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U.S. Supreme Court

Brooke v. City of Norfolk, 277 U.S. 27 (1928)

Brooke v. City of Norfolk

No. 229

Argued April 10, 11, 1928

Decided April 23, 1928

277 U.S. 27

Syllabus

A beneficiary entitled only to the income for life of a fund controlled and possessed by trustees in another state where the trust was created cannot be taxed on the corpus of the fund by the state of his domicile in addition to a tax upon the income. P. 277 U. S. 28.

Reversed.

Certiorari, 274 U.S. 734, to a judgment of the Supreme Court of Appeals of Virginia which, in effect, sustained a judgment of the Corporation Court of Norfolk upholding tax assessments made against the petitioner, a citizen of Virginia. chanrobles.com-red

Page 277 U. S. 28


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