French v. State
Supreme Court of Iowa
Appeal from Scott District Court. — Hon. P. JB. Wolfe, Judge. Proceedings in probate for the purpose of ascertaining the amount of a collateral inheritance tax. The district court approved an appraisement of property of the decedent, and directed the payment of the amount of inheritance tax fixed in the report of the appraisers. The administrator of the estate appeals. —
1Opinion of the Court
Robinson J.
— This proceeding arises under chapter 28 of the Acts of the Twenty-Sixth General Assembly, entitled “An act imposing a collateral inheritance tax and providing for the collection of the same.” The material facts involved are as follows: In August,' 1896, Thomas H. McGhee, a non-resident of this state, died intestate. Neither wife, parent, nor any lineal descendant, adopted child, nor lineal descendant of an adopted child, survived him, and his only heirs are twenty-five children and grandchildren of Ms four *11deceased sisters. He left .both real and personal property in this state,…
2Cases cited2 opinions
- In Re the Estate of HoweNew York Court of Appeals · 1889
- Pool v. HennessySupreme Court of Iowa · 1874
3Cited by18 opinions
- State v. HoggTexas Commission of Appeals · 1934
- In re the Transfer Tax upon the Estate of DupignacNew York Surrogate's Court · 1924
- Comstock v. Iowa State Highway CommissionSupreme Court of Iowa · 1963
- Dixon v. RickettsUtah Supreme Court · 1903
- Dean v. HawesCalifornia Court of Appeal · 1916
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