Legal Opinion
In Re Estate of Frank
Oregon Supreme Court
Decided December 1, 1927PublishedCited by 15 opinions
1Opinion of the CourtBelt, J.
On November 7, 1923, Linda A. Frank died bequeathing’ to her son, Henry J. Frank, 42 shares of stock in the Blumauer-Frank Drug Company, a corporation engaged in the wholesale drug business in the City of Portland. In the administration of the estate, the appraisers, for the purpose of determining the amount of inheritance tax, placed a valuation of $78,978.90 upon the stock, or $1,880.45 for each share. Upon the adoption of the report of the appraisers, the State Treasurer filed objections asserting that the stock was not appraised at its actual value. After hearing, the court set aside its…
2Cases cited7 opinions
- State v. PabstWisconsin Supreme Court · 1909
- In Re Estate of FeltonCalifornia Supreme Court · 1917
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of JonesNew York Court of Appeals · 1902
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- Tax Comm. v. Clark, Exrx.Ohio Court of Appeals · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- McLure AppealSupreme Court of Pennsylvania · 1943
- Commissioner of Corporations & Taxation v. Worcester County Trust Co.Massachusetts Supreme Judicial Court · 1940
- Dept. of Revenue v. First Nat. Bank of OregonCourt of Appeals of Oregon · 1971
- American Surety Company of New York v. NashArizona Supreme Court · 1964
- Kingery v. Department of RevenueOregon Supreme Court · 1976
10 more not listed; retrieve them via the Exa API.