In re Estate of Higgins
Supreme Court of Iowa
1Opinion of the CourtArthur, J.
Harry Higgins, a resident of the state of Illinois, died'testate, August 14, 1897, seized of 320 acres of land in Tama County, Iowa. The facts admitted by the pleadings or stipulated by the parties are, in substance, as follows: That the will of the said Harry Higgins was duly probated in Cook County, Illinois, and on the 7th day of May, 1901, admitted to probate by the district court of Tama County; that Hiram Higgins qualified as trustee of the property in Tama County, as provided by the will of Harry Higgins; that, upon his death, Lillian Cora Rand, named in said will, declined to qualify…
2Cases cited17 opinions
- Chanler v. KelseySupreme Court of the United States · 1907
- Orr v. GilmanSupreme Court of the United States · 1902
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In Re the Estate of StewartNew York Court of Appeals · 1892
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3Cited by5 opinions
- State v. SteeleSupreme Court of Iowa · 1923
- Bussing v. HoughSupreme Court of Iowa · 1946
- Boston Safe Deposit & Trust Co. v. JohnsonSupreme Judicial Court of Maine · 1955
- Norris v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1960
- Norris v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1960