Estate of Weaver v. State
Supreme Court of Iowa
Appeal from Lee Disiricl Court. — Hon. Henry Bank,. J udge. Application by George E. Kix, administrator of the above-entitled estate, for an order directing liim as to. his duty in regard to paying an inheritance tax upon certain personal property belonging to tlie estate. From an order bolding that tbe administrator was not required to pay the tax the state appeals.
1Opinion of the CourtDebmer, J.
1 *3322 *329John Clark Weaver, a resident of Lee county, Iowa, died, leaving an estate in said county valued at something like twenty thousand dollars, exclusive of a herd of cattle, consisting of four hundred and twenty-eight head, that were then upon a farm, belonging to his brother, in the state -of Missouri. A considerable portion of his estate passed- to his collateral heirs, and the question for determination is whether the property, or rather the proceeds thereof, is subject to the inheritance tax. Some time after Weaver’s death the cattle were sold in the state of Missouri, and the proceeds…
2Cases cited10 opinions
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- State v. DalrympleCourt of Appeals of Maryland · 1889
- Lines's EstateSupreme Court of Pennsylvania · 1893
- Williamson's EstateSupreme Court of Pennsylvania · 1893
- In re Estate of HandleySupreme Court of Pennsylvania · 1897
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Eidman v. MartinezSupreme Court of the United States · 1902
- Ferry v. CampbellSupreme Court of Iowa · 1900
- Reichard v. Chicago, Burlington & Quincy RailroadSupreme Court of Iowa · 1942
- Herriott v. PotterSupreme Court of Iowa · 1902
10 more not listed; retrieve them via the Exa API.