Section 11.2 Jurisdiction of States to Administer

• Library: Estate Administration 2014 Supp

2. (§11.2) Jurisdiction of States to Administer

The situs state has sole jurisdiction to administer property within its borders and to fix the rules of administration. The principle that each state has sole and plenary jurisdiction over a decedent’s real property having a situs in that state is well established and generally accepted. Emmons v. Gordon, 41 S.W. 998 (Mo. banc 1897). The same is true in regard to jurisdiction over tangible personal property. First Nat. Bank of Brush, Colo. v. Blessing, 98 S.W.2d 149 (Mo. App. W.D. 1936). As a general rule, this principle also vests jurisdiction over intangible personal property in the situs state. See §11.4 below relating to the determination of the situs of intangible personal property.

The issue of a state’s jurisdiction over intangibles is related to, but not synonymous with, the question of the power of a state to impose an inheritance tax or an estate tax on the intangible assets of a decedent. It is now established that more than one state may impose this tax on the devolution of title to the same item of intangible personal property. It is a sufficient basis for jurisdiction to impose this tax that a...