Riley v. New York Trust Co.

315 U.S. 343 (1941)

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Nature of the Case

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Facts

Coca Cola filed an interpleader to determine who owned Coke Stock. The petitioners, the Georgia executors, asserted that the original probate was obtained in Georgia with the husband, the beneficiaries and heirs at law. The record of probate found that the testatrix was domiciled in Georgia. Petitioners offered to pay all Delaware taxes and charges on the stock and requested issuance of new certificates based on the Georgia probate. Respondent conceded that all parties were present in the Georgia proceeding but denied that the testatrix was domiciled in Georgia or that a Georgia ruling was binding on them. It claimed that New York was the domicile and that there were New York creditors and that New York had a claim for estate and inheritance taxes. The Delaware Supreme Court reversed the trial court's finding and held that New York was the domicile and denied that the full faith and credit clause required issuance of the certificates to the Georgia executors. Certiorari was granted.