Application of the State to Subject Property of Said Estate to a Collateral Inheritance Tax v. Kiler
Supreme Court of Iowa
Appeal from Montgomery District Gourt. — Hon. O. D. Wheeler, Judge. PROCEEDINGS to compel the' payment of a collateral inheritance tax, under Code, section 1467, upon certain- real estate situated in Montgomery county. The lower court held the property to be subject to the payment of the tax, and the administrator of the estate of the deceased owner appeals.
1Opinion of the CourtMcClain, J.
In 1895, Sarah J. Hulett and William M. Hullett, her son, executed wills, each devising, all oi his or her property to the other. Sarah J. Hulett died in February, 1901, seised of the property in question in this case. William M. Hulett died in May of the same year, possessed, therefore, by the devise from Ids mother, of the fee-simple title to such property. Charles E. F. Hulett and Alma Johnson are the only children of Sarah J. Hulett surviving the death of the son William M. Hulett. Under the provision of Code, section 8281, that “if the devisee die before the testator, his heirs shall…
2Cases cited13 opinions
- Mann v. HydeMichigan Supreme Court · 1888
- Wallace v. Du BoisCourt of Appeals of Maryland · 1880
- Blackman v. WadsworthSupreme Court of Iowa · 1884
- Wilcke v. WilckeSupreme Court of Iowa · 1897
- Lash v. LashSupreme Court of Iowa · 1881
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- In Re Estate of ConnerSupreme Court of Iowa · 1948
- McAllister v. McAllisterSupreme Court of Iowa · 1918
- In Re Estate of MikkelsenSupreme Court of Iowa · 1926
- Tennant v. SmithSupreme Court of Iowa · 1915
- In Re Estate of FinchSupreme Court of Iowa · 1948
11 more not listed; retrieve them via the Exa API.