Montague v. State
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Milwaukee county: Oscae M. Feitz, Circuit Judge. This was a proceeding commenced by appellants by petition in the county court of Milwaukee county to determine whether certain property received by them was subject to the payment of inheritance taxes.
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Appeal from a judgment of the circuit court for Milwaukee county: Oscae M. Feitz, Circuit Judge. This was a proceeding commenced by appellants by petition in the county court of Milwaukee county to determine whether certain property received by them was subject to the payment of inheritance taxes. The facts were that in 1874 Robert H. Cabell, the grandfather of the appellants, conveyed to certain trustees fifteen city lots in Milwaukee, reserving a life estate in himself, and creating a life estate at his death in his daughter Virginia (appellants’ mother), and giving her power to distribute…
1Opinion of the Court
Winslow,- O. J.
The following propositions are decided in this case:
1. The inheritance tax, being a tax upon the transfer or devolution of property or the right of succession thereto, and not a tax upon the property itself, may he properly levied upon a transfer which becomes effective by appointment made after the passage of the law under a power previously created, for the reason that the transfer does not become complete until the appointment is made and at that time the law is in effect. Matter of Dows, 167 N. Y. 227, 60 N. E. 439; Matter of Cooksey, 182 N. Y. 92, 74 N. E. 880; Minot v.…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- Minot v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- In Re the Appraisal Under the Transfer Tax Act of the Estate of CookseyNew York Court of Appeals · 1905
- Burnham v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1912
- State ex rel. Smith v. Probate CourtSupreme Court of Minnesota · 1914
3Cited by20 opinions
- People v. CookeSupreme Court of Colorado · 1962
- State ex rel. Bankers' Trust Co. v. WalkerMontana Supreme Court · 1924
- Manning v. Board of Tax CommissionersSupreme Court of Rhode Island · 1925
- State v. BrooksSupreme Court of Minnesota · 1930
- Estate of ShepardWisconsin Supreme Court · 1924
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