Legal Opinion
Estate of Morrison v. Idaho State Tax Commission
Idaho Supreme Court
Decided December 23, 1977No. 12242PublishedCited by 6 opinions
1Opinion of the Court
BAKES, Justice.
Harry W. Morrison holds a unique place in Idaho’s industrial history. Morrison-Knudsen Co., Inc., the company he cofounded, has been associated with construction and engineering projects throughout the world. It was this company, which was the principal source of Morrison’s wealth. When he died in July of 1971, he left an estate worth in excess of $6,000,000, a substantial portion of which was represented by shares of MK stock.
This appeal presents two issues concerning the taxation of the distribution of that estate. The first centers upon the valration of the stock for…
2Cases cited7 opinions
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Loeb EstateSupreme Court of Pennsylvania · 1960
- Kirkwood v. RowellCalifornia Court of Appeal · 1955
- Estate of Glessner v. CarmanWest Virginia Supreme Court · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Henry v. Ballard & Cordell Corp.Supreme Court of Louisiana · 1982
- Merris v. Ada CountyIdaho Supreme Court · 1979
- Estate of McVey v. Department of RevenueKentucky Supreme Court · 2015
- Estate of Morrison v. Idaho State Tax CommissionIdaho Supreme Court · 1977
- Stein v. Idaho State Tax CommissionIdaho Supreme Court · 1978
1 more not listed; retrieve them via the Exa API.