In re Stanton's Estate
Michigan Supreme Court
Error to Wayne; Hosmer, J. Stephen E. Stanton, executor of the last will and testament of Mary B. Stanton, deceased, appealed to the circuit court from an order of the probate court determining the amount of an inheritance tax. There was a judgment sustaining the tax in part, and the executor brings error.
1Opinion of the CourtOstrander, J.
The probate court for the county of Wayne determined the inheritance tax to be paid from the estate of Mary B. Stanton, deceased. Act No. 188, Pub. Acts 1899. The executor, who is the plaintiff in error, appealed to the circuit court. The court heard the case without a jury, and made a finding of facts and of law:
ct 1. Said Mary B. Stanton died in the city and State of New York on March 29, 1901, being then, and having for upwards of 23 years then last past been, a resident of the said city of New York.
“2. Under her will, duly admitted to probate, the beneficiaries and their relations to her…
2Cases cited15 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Plummer v. ColerSupreme Court of the United States · 1900
- New Orleans v. StempelSupreme Court of the United States · 1899
- Catlin v. HullSupreme Court of Vermont · 1849
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
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3Cited by11 opinions
- State ex rel. Graff v. Probate CourtSupreme Court of Minnesota · 1915
- Detroit Trust Co. v. BakerMichigan Supreme Court · 1925
- In Re Brackett EstateMichigan Supreme Court · 1955
- In re Rogers' EstateMichigan Supreme Court · 1907
- Nuckolls & Phipps v. CommonwealthSupreme Court of Virginia · 1920
6 more not listed; retrieve them via the Exa API.