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NEWARK FIRE INSURANCE CO v STATE BOARD OF TAX APPEALS et al
PEARSON State Treasurer of Oregon v McGRAW et al
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_ _I _ I _ _ I I _ I Q _ I_ Alabama annuity assessment beneficiaries Board of Tax business situs claims Commissioner constitutional death taxes decedent decedent's decision domicile donor estate tax fact Fourteenth Amendment gift tax gross estate held Helvering I I _ I I f I I I I I I I I O I I P I I Q I O I I Q _ I Q I I Q Q I_ _ impose income intangibles interest interpleader jurisdiction Justice Louis Trust Massachusetts Missouri O I I personal property petitioner policies power of revocation provision Q I _ Q I I Q I Q Q Q I relinquishment Revenue Act suit supra Supreme Court tangibles Tax Appeals taxable taxation Tennessee Texas transfer trust company trust property York