State ex rel. Collector of Knox County v. Bunce
Missouri Court of Appeals
Appeal from Knox Circuit Court. — Ron. Charles D. Stewart, Judge. (1) The collateral inheritance tax statute provides for a tax upon property passing to persons not excepted by the law, from one who died a resident of the State, and also where decedent was not a resident of the State at the time of his death but his property or any part thereof shall be within the State.
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Appeal from Knox Circuit Court. — Ron. Charles D. Stewart, Judge. (1) The collateral inheritance tax statute provides for a tax upon property passing to persons not excepted by the law, from one who died a resident of the State, and also where decedent was not a resident of the State at the time of his death but his property or any part thereof shall be within the State. Revised Statutes of Missouri 1909, section 309. Aside from the question as to whether the decedent in case at bar was.a resident of the State at time of death the entire property was physically here present and under the…
1Opinion of the CourtReynolds, P. J.
By section 309, Revised Statutes 1909, it is provided: “All property which shall pass by will, or by the intestate laws of this State from any person who may die seized or possessed of the same while a resident of this State, or, if decedent was not a resident of this State at the time of death, which property or any part thereof shall be within this State, or any interest therein or income therefrom, which shall be transferred by deed, grant, bargain, sale or gift, made or intended to take effect in possession or enjoyment after the death óf the grantor, bargainor, vendor or donor, to any…
Also in this document: Concurrence.
2Cases cited14 opinions
- State ex rel. Taylor v. St. Louis County CourtSupreme Court of Missouri · 1871
- Pacific Railroad v. Cass CountySupreme Court of Missouri · 1873
- Becraft v. LewisMissouri Court of Appeals · 1890
- Valle v. ZieglerSupreme Court of Missouri · 1884
- In re Partnership Estate of Henry Ames & Co.Supreme Court of Missouri · 1873
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3Cited by5 opinions
- Hartnett v. Langan.Supreme Court of Missouri · 1920
- Hibbard v. ThompsonSupreme Court of Missouri · 1927
- Beidler v. South Carolina Tax CommissionSupreme Court of South Carolina · 1927
- City of St. Charles v. SchoneMissouri Court of Appeals · 1978
- State v. Estate of BaldwinSupreme Court of Missouri · 1929