The Waterbury Democrat., 1939-03-13
Supreme Court Rules
 In Favor Of Bay State
tContinued from Page n

. seAAS a08 ~
 Astor, for review of court decisions dismissing a suit for recovery of SIG, 0,810 900 federal estate taxes.
 Refused to reconsider its recent s to decision holding that prompt deposit of copyrighted material with the copyright oftice is not necessary to establishment of a valid copy right. The decision was rendered on Jan. 30, in case involving a chap ter of More Merry Co., Round" written by Drew Pearson and Rob- ert s. Allen.
 Frankfurter Dissented
 Frankfurter,s dissent in the Green case was the first since he was named to the bench. It was the third opinion of his court career.
 Stone found that the Green con- troversy was exceptional in its cir- cumstances and in the principles of law applicable to them, all uniting to impose risk of loss upon the state lawfully entitled to collect the tax" as well as imposition of multi pie taxes upon the estate.
 He noted that the special masters report found that each of the four states "in good faith asserts that the decendent was domiciled within it at his death," and that the claims of each state might reasonably be upheld.
 "The risk that decendant,s estate might constitutionally be subjected to conflicting tax assessments in ex- cess of its total value and that the right of complainant or some other state to collect the tax might thus be defeated was a real one," Stone said, due both to the jurisdictional peculiarities of our dual federal and state judicial systems and to the special circumstances of this case.
 We think that the special mast reme Court
 CTS finding of jeopardy is sustain ed; that justicable case between the states is presented and that a cause of action cognizable in equity is alleged and proved" Frankfurter's View
 Frankfurter's view was in sharp conflict.
 "If experience is any guide." he said, "the present decision will give momentum to kindred litigation and reliance upon it beyond the scope of the special facts of this case.
 gro be sure, the courts opinion endeavo-s to circumScribe carefully the bounds of jurisdiction now ex- ercised. But legal doctrines have, in an odd kind of way, the faculty of self-generating extensions.
 Therefore, in picking out the lines of future development of what is new doctrine, the importance of these issues may make 1t not inap- propriate to indicate difficulties which I have not been able to over- come and potential abuses which the doctrine is not unlikely to give rise.
 "The presupposition of jurisdic- tion in this case is the common law doctrine of a single domicilary status. That for purposes of legal rights and liabilities a person must have one domicile, and can have only one, is an historic rule of the common law and justified by much good sense. evertheless, it often represents fiction.
 "In the setting of modern cir cumstances, the infiexible doctrine of domicile-one man, one home is in danger of becoming a social anacronism. Recent applications and notifications of this rule to satisfy the vague contours of the due pro- cess clause have hardly mitigated its inadequacies for our day.
 This court is asked to determine the conflicting claims of different states of the union to share of the estate of individuals who, as mat ter of hard fact, at different periods and contemporaneously invoked and enjoyed such benefits as the exist ence of state governments confer.
 'The inherent difficulties of this problem have been widely recog- nized. The old formulas are simply inadequate to the new situation. On the other hand, it is not for this court in these cases of multiple residences to evolve new taking poli- cies based on more equitable con- sideration that the all-or-nothing consequence of the old domiciliary rule"
 Largest Single Tax
 Boston, March 13-(UP-The su- preme court decision in the Colonel Edward H. R. Green estate case will result in the largest single tax ever paid in Massachusetts - approxi- mately $5,250,000.
 This is:
 Approximately equal to all inher- itance taxes paid in Massachusetts during 1888.
 Equivalent to the yield of one cent on each gallon of gasoline used arl- nually.
 About 50 per cent of the annual yield of taxes on business corpora tions
 About 25 per cent of the yield of the 1888 state income tax.
 If used in the general fund, it will reduce the state tax in 1889 by some 30 per cent, benefitting the in- dividual taxpayer to the extent of $1 for each 5000 valuation. LOST HARVARD