State v. Allis
Wisconsin Supreme Court
Appeal from an order of the county court of Milwaukee county: M. S. SheRIDAN, Judge. The appeal is from an order determining the inheritance tax due upon the estate of Charles Allis, deceased. Charles Allis died July 22, 1918. At the time of his death there was insurance upon his life in the sum of $306,000 of which Sarah E. B. Allis was sole beneficiary. The estate consisted of real and pei'sonal property.
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Appeal from an order of the county court of Milwaukee county: M. S. SheRIDAN, Judge. The appeal is from an order determining the inheritance tax due upon the estate of Charles Allis, deceased. Charles Allis died July 22, 1918. At the time of his death there was insurance upon his life in the sum of $306,000 of which Sarah E. B. Allis was sole beneficiary. The estate consisted of real and pei'sonal property. The value thereof for inheritance-tax purposes was fixed by the county court at $377,718.27, subject to deductions amounting to $106,691.82, leaving the clear market value of the estate…
1Opinion of the CourtSiebecker, C. J.
The legislature in 1915 (ch. 253) amended sec. 1087 — 1, Stats., relating to inheritance taxes, by adding sub. (7) providing:
“Insurance payable upon the death of any person shall be deemed a part of his estate for the purpose of the tax, and shall be taxable to the person or persons entitled thereto.”
It is the claim of the State that all life insurance maturing upon the death of the person insured is properly subject to the tax prescribed in sec. 1087 — 1, Stats., upon the ground that the proceeds of such insurance policies can be treated by legislative action for the purposes of such…
2Cases cited13 opinions
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- State v. PabstWisconsin Supreme Court · 1909
- Opitz v. KarelWisconsin Supreme Court · 1903
- Foster v. GileWisconsin Supreme Court · 1880
- Clark v. DurandWisconsin Supreme Court · 1860
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- State Ex Rel. Thornton v. Probate CourtSupreme Court of Minnesota · 1932
- Martin v. StorrsCourt of Appeals of Kentucky (pre-1976) · 1939
- In Matter of Estate of StevensWisconsin Supreme Court · 1976
- Estate of Siljan v. Tax CommissionWisconsin Supreme Court · 1939
- State Ex Rel. v. CainTennessee Supreme Court · 1931
5 more not listed; retrieve them via the Exa API.