Forman State Trust & Savings Bank v. Wegman

This action is brought by the plaintiffs-appellees, Forman State Trust & Savings Bank, trustee of the estate of Ralph Van Vechten, deceased, Emma Van Vechten Shaffer, Van Vechten Shaffer, Carl Van Vechten, Duane Van Vechten, and Valeria Moore, under section 7396 of the 1931 Code, to recover from the defendant-appellant, Leo J. Wegman, as treasurer of the state of Iowa, $8,321.89 wrongfully collected from the estate of Ralph Van Vecbten, now deceased, by the state as an inheritance tax on intangible personal property. The district court allowed the refund, and, from the judgment thus entered,…