Legal Opinion
State Board of Equalization v. Fall
Montana Supreme Court
Decided April 15, 1948No. 8765PublishedCited by 17 opinions
1Opinion of the CourtJustice Angstman
Plaintiff has appealed from an order determining that no inheritance tax is due to the state of Montana from the estate of David Perry, deceased.
David Perry died on February 6,1946, a resident of California. At the time of his death he was a member of a partnership composed of himself, Owen H. Perry, William M. Perry and John W. Schroeder. The partnership was engaged in dredging operations in Lewis and Clark county, Montana.
The case turns upon the question whether certain real and personal property in Montana constituted property of the partnership or whether it was owned by the individuals…
2Cases cited16 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Hoyt v. . the Commissioners of TaxesNew York Court of Appeals · 1861
- Riddle v. WhitehillSupreme Court of the United States · 1890
- Gas Products Co. v. RankinMontana Supreme Court · 1922
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Fillinger v. Northwestern Agency, Inc.Montana Supreme Court · 1997
- Lindsay Drilling & Contracting v. United States Fidelity & Guaranty Co.Montana Supreme Court · 1984
- Industrial Indemnity Company v. Aetna Casualty and Surety CompanyCourt of Appeals for the Ninth Circuit · 1972
- Aetna Casualty & Surety Co. v. First Security Bank of BozemanDistrict Court, D. Montana · 1987
- In Re Estate of BolingerMontana Supreme Court · 1998
12 more not listed; retrieve them via the Exa API.