Brown v. Gulliford
Supreme Court of Iowa
Appeal from Sae District Court. — M. E, Hutchison, Judge. The trial court sustained an objection on part of appellee to the imposition of a collateral inheritance tax, and directed a cancellation of said tax by the.clerk of the court. Hence this appeal.
1Opinion of the CourtSalinger, J.
1. Taxation : collateral inheritance tax: deeds: reservation of life estate: waiver: effect. I. Appellee contends there has been a change in statute law, and that the State is asserting superseded law. In regard to what is vital here, we find no statute change. While the wording of successive enactments is, as to the point in consideration, somewhat different, it remains the law that, if a conveyance be made to one of a class not exempted, the tax attaches as a privilege upon collateral succession if the deed is “intended to take effect in possession, or in enjoyment after the death of the…
2Cases cited9 opinions
- In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- Estate of Lamb v. MorrowSupreme Court of Iowa · 1908
- Herriott v. PotterSupreme Court of Iowa · 1902
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- People Ex Rel. Attorney General v. Welch's EstateMichigan Supreme Court · 1926
- Estate of ThurstonCalifornia Supreme Court · 1950
- In Re Estate of ToySupreme Court of Iowa · 1935
- Utt v. State Tax CommissionSupreme Court of Iowa · 1953
6 more not listed; retrieve them via the Exa API.