Riley v. New York Trust Company

See 315 U.S. 829, 62 S.Ct. 903, 86 L.Ed. --.

Mr. Dan MacDougald, with whom Messrs. James A. Branch, Robert S. Sams, and Aaron Finger were on the brief, for petitioners.

[Argument of Counsel from pages 343-345 intentionally omitted]

Mr. Marion Smith, of Atlanta, Ga., for respondents.

Mr. Mortimer M. Kassell, of Albany, N.Y., for State Tax Commission of New York, as amicus curiae by special leave of Court.

Mr. Justice REED delivered the opinion of the Court.