State Ex Rel. Walton v. Yturria
Texas Supreme Court
Error to the Court of Civil Appeals for the Fourth District, in an appeal from Cameron County. The action was by the State, on relation of Walton as tax collector, against Daniel Yturria and others, to recover the inheritance tax on property devised to them by Francisco Yturria. Judgment was for all the defendants. The State appealed, and obtained writ of error on affirmance.
1Opinion of the CourtJustice Greenwood
This case presents two questions, viz:
First. Was property within this State subject to an inheritance tax, under article 7487, Revised Statutes, upon passing by will to persons, adopted by the testator?
Second. Was property within this State subject to said tax, under said article, upon passing by will to children of persons adopted by the testator ?
The facts show that Francisco Yturria died, without issue of his body, on June 15, 1912, having his domicile in Cameron County, Texas and leaving a will, duly probated in said county, whereby he devised all of his property as follows:
To his…
2Cases cited6 opinions
- Taylor v. DeseveTexas Supreme Court · 1891
- Vidal v. CommagéreSupreme Court of Louisiana · 1858
- Harle v. HarleCourt of Appeals of Texas · 1914
- Commonwealth v. HendersonSupreme Court of Pennsylvania · 1895
- Texas & Pacific Railway Co. v. Railroad CommissionTexas Supreme Court · 1912
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3Cited by29 opinions
- Cutrer v. CutrerTexas Supreme Court · 1961
- Lewis v. O'HairCourt of Appeals of Texas · 1939
- Multhaup v. HornCalifornia Court of Appeal · 1948
- In Re Hebb's EstateWashington Supreme Court · 1925
- Grant v. MarshallTexas Supreme Court · 1955
24 more not listed; retrieve them via the Exa API.