Legal Opinion

Boe v. Steele County

North Dakota Supreme Court

Decided October 5, 1945No. File 6950PublishedCited by 7 opinions

1Opinion of the Court

Christianson, Ch. J.

The plaintiff Boe brought this action as Executor of the Last Will and Testament of Hans Hansen to recover the sum of $2363.52 which he, as such executor, paid as estate tax upon the estate of said Hans Hansen in excess of the amount of estate tax actually and legally due from or chargeable to or upon said estate.

The material and undisputed facts are substantially as follows :

The Last Will and Testament of Hans Hansen was admitted to probate in the county court of Steele County and Letters Testamentary were issued to the plaintiff Boe. By the terms of said Will Hans Hansen…

2Cases cited4 opinions

  1. Bull v. United StatesSupreme Court of the United States · 1935
  2. George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
  3. Estate of McKee v. StateNorth Dakota Supreme Court · 1942
  4. In Re Estate of MonfortSupreme Court of Minnesota · 1935

3Cited by7 opinions

  1. Rogers v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1952
  2. Maher v. Ramsey CountyNorth Dakota Supreme Court · 1948
  3. National State Bank of Boulder v. StateSupreme Court of Colorado · 1964
  4. Estate of Wartenhorst v. StateSouth Dakota Supreme Court · 1973
  5. State v. DaviesIndiana Court of Appeals · 1978

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