Legal Opinion
In Re the Estate of Devries
Supreme Court of Iowa
Decided December 20, 1972No. 55202PublishedCited by 13 opinions
1Opinion of the Court
LeGRAND, Justice.
Shortly after the death of Andrew De-Vries, his surviving spouse, who was also his executor, applied to the court in which his estate was being probated for an allowance for her support under section 633.374, The Code, 1966. By ex parte order she was awarded $15,000, which was thereafter taken as a deduction on the Iowa Inheritance Tax return filed by the executor.
The Iowa Department of Revenue (hereafter called Department) disallowed this item as a deduction for inheritance tax purposes. The executor filed an application setting up the Department’s refusal to recognize the…
2Cases cited10 opinions
- Hedges v. ConderSupreme Court of Iowa · 1969
- Wilson v. Iowa CitySupreme Court of Iowa · 1969
- McKillip v. ZimmermanSupreme Court of Iowa · 1971
- Bankers Trust Company v. AllenSupreme Court of Iowa · 1965
- Dobrovolny v. ReinhardtSupreme Court of Iowa · 1970
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
- State Ex Rel. Turner v. Younker Brothers, Inc.Supreme Court of Iowa · 1973
- Reisner v. Board of Trustees of the Fire Retirement SystemSupreme Court of Iowa · 1973
- Matter of Estate of AllenSupreme Court of Iowa · 1976
- In the Matter of the Estate of Carroll Irving Sampson, Cheryl Ann Murken and Mary Ann Smith, Coexecutors of the Christine Rosilia Sampson EstateSupreme Court of Iowa · 2013
8 more not listed; retrieve them via the Exa API.