James Clark McReynolds

“ Wisconsin, 240 U.S. 625, 36 S.C.t. 473, 60 L. Ed. 830, where a fund was given in trust for the donor's widow and children, reserving to the donor a general power of revocation and the disposition of the income during his life, it was held that upon his death an inheritance tax could be levied in Wisconsin, the place of his domicile, although the trustee and trust fund were outside of the jurisdiction. ”

“ Except perhaps where the instrument which created the power provides that the appointment must be by will executed according to the law of the donee's domicile, to be proved and allowed there, the following propositions are established in Massachusetts:
'Personal property over which one has the power of appointment is not the property of the donee, but of the donor of the power.' The appointee takes, not as the legatee of him who appoints, but of the original donor. ”

“ We think the assets of the trust estate established by the will of Haynes had no situs, actual or constructive, in North Carolina. The exercise of the power of appointment was subject to the laws of Massachusetts and nothing relative thereto was done by permission of the state where Mrs. Taylor happened to have her domicile. No right exercised by the donee was conferred on her by North Carolina. A state may not subject to taxation things wholly beyond her jurisdiction or control Frick v. ”