Legal Opinion

Sherman v. State

South Dakota Supreme Court

Decided February 23, 1911PublishedCited by 20 opinions

On rehearing.

1Opinion of the CourtMcCOY, J.

This is an appeal from the circuit court of Minnehaha county involving the constitutionality of the inheritance tax law of this state as contained in chapter 54, Sess. Laws 1905. The cause is now before this court upon rehearing. Decision and judgment of this court were entered May 10, 1910, reversing the judgment of the lower court, and which decision appears in 25 S .D. 369, 126 N. W. 611. A general statement of the facts will be found in the former decision.

Prior to her death, Helen G. McKennan disposed of her property by certain deeds and a will. The trial court, in substance, made the…

2Cases cited20 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
  3. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  4. Nunnemacher v. StateWisconsin Supreme Court · 1906
  5. People Ex Rel. Farrington v. . MenschingNew York Court of Appeals · 1907

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3Cited by20 opinions

  1. State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
  2. Poulsen v. HoffOregon Supreme Court · 1921
  3. In Re Estates of HarknessSupreme Court of Oklahoma · 1921
  4. City of Ardmore v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1934
  5. State v. CorbinWashington Supreme Court · 1919

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