Legal Opinion

In Re Estate of Kennedy

Supreme Court of Minnesota

Decided May 20, 1932No. 28,763PublishedCited by 5 opinions

1Opinion of the CourtDibeel, J.

Appeal from the judgment of the district court of Ramsey county imposing a death transfer tax upon the estate of Emma B. Kennedy, deceased, who ivas domiciled in New York at the time of her death.

There were two sources of inheritance tax claimed by the state. One was stock of the Great Northern Railway Company; and the other ivas certificates of beneficial interest in the Great Northern Iron Ore Properties Trust. The decedent owned 21,147 shares of preferred stock of the Great Northern Railway Company, a Minnesota corporation. Its Amine was found to be $1,744,627.50. She OAvned 14,030 shares…

2Cases cited17 opinions

  1. Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
  2. Blackstone v. MillerSupreme Court of the United States · 1903
  3. First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
  4. Baldwin v. MissouriSupreme Court of the United States · 1930
  5. New Orleans v. StempelSupreme Court of the United States · 1899

12 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. First Trust Co. of St. Paul v. MathesonSupreme Court of Minnesota · 1932
  2. Kopp v. BairdIdaho Supreme Court · 1957
  3. In Re Estate of FrankSupreme Court of Minnesota · 1934
  4. In Re Estate of MonfortSupreme Court of Minnesota · 1935
  5. Kopp v. BairdIdaho Supreme Court · 1957

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