State ex rel. Caster v. Atchison, Topeka & Santa Fe Railway Co.
Supreme Court of Kansas
Appeal from Shawnee district c.ourt, division No. 1; Alston W. Dana, judge.
1Opinion of the Court
*832The opinion of the court was' delivered by
Mason, J.:
Ida A. Stevens, a resident of Florida, died October 12, 1912, owning fifty shares of the capital stock of the Atchison, Topeka & Santa Fe Railway Company, which she bequeathed to her brother and sister.’ The Kansas statute which was in force at that time imposed a tax upon the succession to the property, and provided that if in that situation a domestic corporation should record a transfer of its stock by a foreign executor before the payment of the tax, it should be itself liable therefor. (Gen. Stat. 1909, § 9.278.) The tax has never been…
2Cases cited15 opinions
- Hertz v. WoodmanSupreme Court of the United States · 1910
- Clapp v. MasonSupreme Court of the United States · 1877
- Nixon v. Cydon Lodge No. 5Supreme Court of Kansas · 1896
- Mason v. SargentSupreme Court of the United States · 1882
- Weaver v. SellsSupreme Court of Kansas · 1873
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3Cited by3 opinions
- State v. NagleSupreme Court of Kansas · 1917
- In Re the Estate of HitchmanWashington Supreme Court · 1983
- In Re the Estate of HitchmanWashington Supreme Court · 1983