stating that the revenue rule “precludes one state from acting as a collector of taxes for a sister state”
How later courts described this case
- stating that the revenue rule “precludes one state from acting as a collector of taxes for a sister state”
- "The rule [of "private international law"] is universally recognized that the revenue laws of one state have no force in another."
Written by the judges who cited it.
The opinion
Crane, J.
(concurring in result). I agree with the result in this case on the ground that I can find no
*86
authority in the Inheritance Tax Law of the state of Colorado for this action.
Hiscock, Ch. J., Hogan, Cardozo, McLaughlin and Andrews, JJ., concur with Pound, J.; Crane, J., concurs in result in memorandum.
Judgment accordingly.