Estate of Kinsella v. Mercantile Trust Co.
Supreme Court of Missouri
Appeal from St. Louis City Circuit Court. — Hon. George H. Shields, Judge. (1) The Inheritance Tax Law of 1917 is a law levying a tax on the transfer by will "or inheritance of property from one person to another person, association, institution or corporation.
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Appeal from St. Louis City Circuit Court. — Hon. George H. Shields, Judge. (1) The Inheritance Tax Law of 1917 is a law levying a tax on the transfer by will "or inheritance of property from one person to another person, association, institution or corporation. Preamble, Act of 1917, Laws 1917, p. 114; Sec. 1, Act of 1917, Laws 1917, p'. 114. - (a) As such a tax it shall be imposed when such person, institution, association or corporation actually comes into possession and enjoyment of the property. Sec. 1, Act of 1917, Laws 1917, p. 114. (b) In the event the tax should be assessed and…
1Opinion of the CourtGraves, J.
— This is a contest over the assessment of inheritance taxes ,as against devisees in the will of Wm. J. Kinsella, deceased. Kinsella died in 19.18, and the provisions of our inheritance tax law of 1917 apply. The interests of the devisees under a given clause of .the will were appraised, and the'tax determined by the probate court, upon a report made by Edwin W. Lee, duly appointed for that purpose, by the Probate Court of the City of St. Louis, which court was administering upon ¡the estate of deceased, Wm. J. Kinsella.
Exceptions were filed, as’ provided by law, and these being overruled, an…
2Cases cited11 opinions
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Appeal From the Assessment of Taxes Upon the Legatees, Under the Will of CagerNew York Court of Appeals · 1888
- State ex rel. McClintock v. GuinotteSupreme Court of Missouri · 1918
- People v. ByrdIllinois Supreme Court · 1911
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3Cited by7 opinions
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- In Re Estate of Rosing v. State of Mo.Supreme Court of Missouri · 1935
- In Re McKinney's EstateSupreme Court of Missouri · 1943
- In Re Estate of Costello v. KingSupreme Court of Missouri · 1936
- Wilhite v. CommissionerUnited States Board of Tax Appeals · 1928
2 more not listed; retrieve them via the Exa API.