# Moore v. Ruckgaber

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United States Supreme Court
184 U.S. 593
Moore v. Ruckgaber
Argued: November 21, 1901. --- Decided: March 17, 1902
This was also an action brought in the circuit court for the southern district of New York by Ruckgaber, as executor of the last will and testament of Louisa Augusta Ripley-Pin ede, against the collector of internal revenue, to recover an inheritance tax paid to the defendant upon certain personal property in the city of New York.
The material facts, as set forth in the certificate, are briefly as follows:
The testatrix, Louisa Augusta Ripley-Pin ede, died at Z urich, Switzerland, on September 25, 1898, being at that time a nonresident of the United States, and having, for at least eight years immediately preceding her death, been domiciled in, and a permanent resident of, the Republic of France. She left a will dated November 6, 1890, which was made in New York and in conformity to the laws of that state, where the testatrix was then sojourning, whereby she bequeathed all her personal property in the United States to her daughter, Carmelia von Groll, who was then, and is now, also a nonresident of the United States, domiciled in Germany. Said will was probated in the surrogate's court of Kings county, New York, on February 17, 1899, and letters testamentary were thereupon issued to the defendant in error, a resident of said county and state, who alone qualified as executor.
At the time of her death the testatrix owned a claim in account current against one Carl Goepel and one Max Ruckgaber, Jr., constituting the firm of Schulz & Ruckgaber, both of whom resided in the county of Kings and state of New York. She was also the owner of a share of stock in the Tribune Association, a New York corporation. The testatrix was also the owner of bonds and coupons of divers American corporations hereinafter particularly described. Said chose in action, stock, bonds, and certificate constituted all the personal property of every kind in the United States of America referred to in the said will. The value of the said property of the testatrix at the date of her death, September 25, 1898, as fixed and determined by appraisers duly appointed, was $105,670.70. On or about the 15th day of June, 1899, upon the written demand of the collector of internal revenue for the first district of New York, and under protest, the executor did make and render in duplicate to the said collector a return of legacies arising from personal property of every kind whatsoever, being in charge or trust of said executor, passing from Louisa Augusta Ripley-Pin ede to her said daughter by her will, as aforesaid.
The following questions of law which arose out of the foregoing facts were certified to this court:
'1. Can the said personal property of the nonresident testatrix, Louisa Augusta Ripley-Pin ede, actually located within the United States at the time of her death, September 25, 1898, be deemed to have a situs in the United States for the purpose of levying a tax or duty upon the transmission or receipt thereof under §§ 29, 30, and 31 of the act of Congress entitled 'An Act to Provide Ways and Means to Meet War Expenditures, and for Other Purposes,' approved June 13, 1898?'
'2. Was the transmission or receipt of the said personal property of the nonresident testatrix, Louisa Augusta Ripley-Pin ede, which was actually located in the United States at the time of her death, September 25, 1898, subject to taxation under §§ 29, 30, and 31 of the act of Congress entitled 'An Act to Provide Ways and Means to Meet War Expenditures, and for Other Purposes,' approved June 13, 1898?'
Solicitor General Richards for Moore.
Messrs. Alfred E. Hinrichs and Frederic W. Hinrichs for Ruckgaber.
Mr. Justice Brown delivered the opinion of the court:

## Notes

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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