Nickel v. State
Nevada Supreme Court
Appeal from Second Judicial District Court, Washoe County; R. C. Stoddard, Judge. Proceeding by George A. Cole, as Controller of the State of Nevada, against J. Leroy Nickel and another, trustees, and others. From an order and judgment assessing a transfer tax against property involved and from an order denying and overruling motion for new trial, defendants appeal. Coleman, J.-, dissenting. On rehearing, affirmed, Coleman, J., dissenting.
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Appeal from Second Judicial District Court, Washoe County; R. C. Stoddard, Judge. Proceeding by George A. Cole, as Controller of the State of Nevada, against J. Leroy Nickel and another, trustees, and others. From an order and judgment assessing a transfer tax against property involved and from an order denying and overruling motion for new trial, defendants appeal. Coleman, J.-, dissenting. On rehearing, affirmed, Coleman, J., dissenting. On writ of error to United States Supreme Court. The estates created by the deed and transfer vested before the act in question became effective. The…
1DissentColeman, C. J.
I- dissent from the opinion filed in this case by my learned associates. That opinion is máde to turn upon the conclusion that the title to the property in question did not vest in the trustees at the time of the execution and delivery of the trust agreement, but that it vested upon the death of the settlor. That was the very theory upon which'the trial court rendered its judgment. If that conclusion is sound, it must necessarily follow that the tax is due and collectible.
*33Whatever might be my view as to a transaction, such as appears from the record in this case, had it taken place, in this…
2Cases cited29 opinions
- Chew Heong v. United StatesSupreme Court of the United States · 1884
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Van Cott v. . PrenticeNew York Court of Appeals · 1887
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- Winfree v. Northern Pacific Railway Co.Supreme Court of the United States · 1913
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