State v. Estate of Goettelman
Supreme Court of Iowa
Appeal from Winneshiek District Court. — W. J. Springer, Judge. Aotion to determine whether certain personal property is subject to a collateral inheritance tax. Finding and judgment in favor of the State.
1Opinion of the CourtStevens, J.
This ease was tried in the court below upon an agreed statement of facts, from which it appears that Philip Goettelman died testate in Winneshiek County, May 8, 1919, and that by the terms of his will he bequeathed $2,122.37 to his son Philip, who predeceased his father, leaving surviving him his widow and Herbert Goettelman, an adopted son.
The sole question presented for our decision is whether the portion of the estate bequeathed to the deceased legatee that went to his adopted son is subject to the payment of the collateral inheritance tax. This question is fully answered by our former…
2Cases cited5 opinions
- McAllister v. McAllisterSupreme Court of Iowa · 1918
- Tennant v. SmithSupreme Court of Iowa · 1915
- Application of the State to Subject Property of Said Estate to a Collateral Inheritance Tax v. KilerSupreme Court of Iowa · 1903
- Lawley v. KeyesSupreme Court of Iowa · 1915
- Whitney v. WhitneySupreme Court of Iowa · 1916
3Cited by2 opinions
- In Re Hayes' EstateOregon Supreme Court · 1938
- In Re Plaisted EstateSupreme Court of New Hampshire · 1969