State ex rel. Smith v. Probate Court
Supreme Court of Minnesota
Upon the relation of Lyndon A. Smith, Attorney General, the supreme court granted its writ of certiorari directed to the probate court of Hennepin county and the Honorable John A. Dahl, judge thereof, to review the proceedings in that court allowing $1,016.33, paid as an estate tax under 39 St. 777, as an expense of administration.
1Opinion of the Court
.Taylor, C.
Writ of certiorari to review the judgment of the probate court of Hennepin county determining the amount of the inheritance tax due to the state from the estate of Victoria E. Linton, deceased. The estate descended in equal shares to the two children of the deceased. The probate court found the value of the estate, deducted therefrom the claims paid and the expenses of administration, and took the balance as the basis'for computing the state inheritance tax. The court included the Federal inheritance tax imposed by the act,of Congress of September 8, 1916, as an expense of…
2Cases cited1 opinion
- State ex rel. Smith v. Probate CourtSupreme Court of Minnesota · 1917
3Cited by25 opinions
- In Re Estate of MillerCalifornia Supreme Court · 1921
- State v. SpokaneWashington Supreme Court · 1922
- Plunkett v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1919
- People v. PasfieldIllinois Supreme Court · 1918
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
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