Legal Opinion
Louden v. Iowa State Tax Commission
Supreme Court of Iowa
Decided October 14, 1958No. 49468PublishedCited by 4 opinions
1Opinion of the CourtThompson, J.
-On February 19, 1957, there was filed in the estate of Arthur C. Louden, then deceased, an inventory which showed, among other items, some $414,034.80 in United States Government bonds. The following appraisal by the inheritance tax appraisers of Jefferson County showed the same bonds and the same values. All of the bonds, with two> exceptions, were registered in the names of “Arthur C. Louden or Mrs. Maude Louden.” The exceptions were two small bonds totaling $304.80 in value, which were registered to “Mrs. Maude Louden or Arthur C. Louden.”
The executors of the Arthur C. Louden estate then…
2Cases cited29 opinions
- In Re the Transfer Tax Upon the Estate of McKelwayNew York Court of Appeals · 1917
- Tack's EstateSupreme Court of Pennsylvania · 1937
- O'Brien v. BieggerSupreme Court of Iowa · 1943
- The People v. VarelIllinois Supreme Court · 1932
- Degnan v. General Accident, Fire & Life Assurance Corp. of Perth, ScotlandNew York Court of Appeals · 1917
24 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Todd v. ToddSupreme Court of Iowa · 1959
- Larson v. AndersonSupreme Court of Iowa · 1969
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of RobertsIndiana Court of Appeals · 1991
- Todd v. ToddSupreme Court of Iowa · 1959