Legal Opinion

State v. Eisenhauer

Montana Supreme Court

Decided February 21, 1921No. 4,270PublishedCited by 7 opinions

Appeal from District Court, Silver Bow County; J. B. Mc-Glernrn,. Judge. In the Matter of the estate of John B. Sattes, deceased. From decree allowing final account of the executrix, the state appeals. The order of the court fixing the inheritance tax was and is an appealable order. (In re Blackburn’s Estate, 51 Mont. 234, 152 Pac. 31.) It was made and filed on November 22, 1917. Any interested party had sixty days from that date to appeal from it.

Read the full summary

Appeal from District Court, Silver Bow County; J. B. Mc-Glernrn,. Judge. In the Matter of the estate of John B. Sattes, deceased. From decree allowing final account of the executrix, the state appeals. The order of the court fixing the inheritance tax was and is an appealable order. (In re Blackburn’s Estate, 51 Mont. 234, 152 Pac. 31.) It was made and filed on November 22, 1917. Any interested party had sixty days from that date to appeal from it. (Rev. Codes, sec. .7098.) This was not done; neither was there any motion to set aside or annul it, and it had become conclusive at the date of…

1Opinion of the CourtJustice Reynolds

This is an appeal from decree allowing final account of Nellie Eisenhauer, executrix of the estate of John B. Sattes, deceased. Objections to the final account were filed, which objections were directed to an item of $358.52, paid to the state of Montana for inheritance tax. It is the contention of appellant that the tax was less than should have been assessed against the estate.

On the twenty-second day of November, 1917, the court made an order determining the inheritance' tax due from the estate at the sum of $358.52, and expressly directed th'e executrix “to collect the said tax, as…

2Cases cited5 opinions

  1. Blackburn v. StateMontana Supreme Court · 1915
  2. Stuttmeister v. Superior CourtCalifornia Supreme Court · 1887
  3. Cross v. Superior CourtCalifornia Court of Appeal · 1905
  4. Becker v. NyeCalifornia Court of Appeal · 1908
  5. Callaway v. Title, Guaranty & Trust Co.Missouri Court of Appeals · 1908

3Cited by7 opinions

  1. State Ex Rel. Reid v. District Court of Second Judicial DistrictMontana Supreme Court · 1952
  2. State Ex Rel. Blankenbaker v. District CourtMontana Supreme Court · 1939
  3. In Re Ferguson's EstateMontana Supreme Court · 1925
  4. Ferguson v. DeCarleMontana Supreme Court · 1925
  5. McLaren Gold Mines Co. v. MortonMontana Supreme Court · 1950

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API