State ex rel. Hale v. Probate Court
Supreme Court of Minnesota
Writ of certiorari from the supreme court upon relation of William D. Hale, Frank M. Prince and Parle Brown, as executors of the estate of John Martin, deceased, and William D. Hale and Frank M. Prince, as trustees in trust of said estate, and Parle Brown individually, to review an order of the probate court of Hennepin county, Harvey, J., levying an inheritance tax on the trustees under the will of decedent.
1Opinion of the Court
START, O. J.
Certiorari to review an order of the probate court of the county of Hennepin levying an inheritance tax on the trustees under the will of John Martin, who died testate on May 25, 1905. The testator by his will left special legacies to the nephews and nieces of himself and deceased wife, amounting in the aggregate to $32,900, excluding a lapsed legacy of $5,000. Each of the special legacies was less than $10,000, and exempt from any inheritance tax.
The provisions of the will as to the residue of the testator’s estate were substantially as follows: The testator, in the event that…
2Cases cited3 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- Scheffler v. Minneapolis & St. Louis Railway Co.Supreme Court of Minnesota · 1884
- Deisen v. Chicago, St. Paul, Minneapolis & Omaha Railway Co.Supreme Court of Minnesota · 1890
3Cited by8 opinions
- First and American National Bank v. HigginsSupreme Court of Minnesota · 1940
- Sevcik v. Commissioner of TaxationSupreme Court of Minnesota · 1959
- State ex rel. Gage v. Probate CourtSupreme Court of Minnesota · 1910
- In Re Trust of TuffordSupreme Court of Minnesota · 1966
- Estate of Kinsella v. Mercantile Trust Co.Supreme Court of Missouri · 1922
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