Stellwagen v. Wayne Probate Judge
Michigan Supreme Court
Certiorari to Wayne; Donovan, J. Petition by Augustus C. Stellwagen, administrator of the estate of Christopher Moross, deceased, against Edgar O. Durfee, probate judge of Wayne county, for a writ of prohibition to forbid the appointment of an appraiser under the inheritance tax law. From an order denying the writ, relator brings certiorari.
1Opinion of the CourtGrant, J.
The estate of which the relator is administrator consists of personal property of the value of $8,000. The deceased left five children, who, as his heirs, are entitled to it. The respondent imposed the tax upon the entire estate. The relator insists that the exemption provided by the statute applies to each legacy, and not to the entire estate. The question arises under section 2 of Act No. 188, Pub. Acts 1899, which reads as follows:
“When the property, or any beneficial interest therein, passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother,…
2Cases cited14 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Lawrence Baking Co. v. Unemployment Compensation CommissionMichigan Supreme Court · 1944
- In re Fox's EstateMichigan Supreme Court · 1908
- In Re Cress'estateMichigan Supreme Court · 1953
- Goodell v. YezerskiMichigan Supreme Court · 1912
- In re Stanton's EstateMichigan Supreme Court · 1905
5 more not listed; retrieve them via the Exa API.