State ex rel. Peterson v. Dunlap
Idaho Supreme Court
APPLICATION lor writ oí review. Judgment lor deiendants. “The tax is not upon the property in the ordinary sense of the term, but upon the right to dispose of it, and it is not until it has yielded its contribution to the state that it becomes the property of the legatee.” (United States v. Perhins, 163 U. S: 628, 16 Sup.
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APPLICATION lor writ oí review. Judgment lor deiendants. “The tax is not upon the property in the ordinary sense of the term, but upon the right to dispose of it, and it is not until it has yielded its contribution to the state that it becomes the property of the legatee.” (United States v. Perhins, 163 U. S: 628, 16 Sup. Ct. 1073, 41 L. ed. 287; Mager v. Grima, 8 How. 490-493, 12 L. ed. 1168; State v. Dalrymple, 70 Md. 294, 17 Atl. 82, 3 L. R. A. 372; Greves v. Shaw, 173 Mass. 205, 53 N. E. 372; Dixon v. Bussell, 79 N. J. L. 490, 76 Atl. 982; In re Stixrud’s Estate, 58 Wash. 339, Ann. Cas.…
1Opinion of the CourtMorgan, J.
This is a special proceeding commenced in this court by the state of Idaho ex rel. Joseph EL Peterson, attorney general, against R. El. Dunlap, as probate judge of Ada county, Mary W. Harriman, in her individual capacity and as executrix of the last will and testament of E. H. Harriman, deceased, and the Oregon Short Line Railroad Company, to procure the issuance of a writ of mandate commanding the probate judge to enter judgment on the pleadings and to proceed to appoint a competent person to appraise the property of the Oregon Short Line Railroad Company within the state of Idaho as the…
2Cases cited32 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Jellenik v. Huron Copper Mining Co.Supreme Court of the United States · 1900
- Eidman v. MartinezSupreme Court of the United States · 1902
- In Re the Transfer Tax Upon the Estate of DowsNew York Court of Appeals · 1901
- In Re Compelling Payment of Tax Upon Property Given by the Will of EnstonNew York Court of Appeals · 1889
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3Cited by19 opinions
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
- Diefendorf v. GalletIdaho Supreme Court · 1932
- In Re Estates of HarknessSupreme Court of Oklahoma · 1921
- Yellowstone Valley Co. v. Associated Mortgage Investors, Inc.Montana Supreme Court · 1930
- Rust v. GillespieSupreme Court of Oklahoma · 1923
14 more not listed; retrieve them via the Exa API.