State v. Pabst
Wisconsin Supreme Court
Appeal fr'om a judgment of the circuit court for Milwaukee county: Warren D. Tarrant, Circuit Judge. This appeal-is from the judgment of the circuit court for Milwaukee county in favor of the state and against Gustav Pabst, Fredericlc Pabst, Jr., Maria Goodrich, and Fmma Soehnlein for $28,353.72 each.
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Appeal fr'om a judgment of the circuit court for Milwaukee county: Warren D. Tarrant, Circuit Judge. This appeal-is from the judgment of the circuit court for Milwaukee county in favor of the state and against Gustav Pabst, Fredericlc Pabst, Jr., Maria Goodrich, and Fmma Soehnlein for $28,353.72 each. The case had been appealed from the county court to the circuit court, and the judgment rendered is for the amount of the inheritance tax found due and unpaid upon the transfer of the estate of Frederick Pabst, deceased, after making allowance for payments already made. Frederick Pabst resided,…
1Opinion of the CourtSiebeckbr, J.
The judgment imposing a transfer tax on the beneficial interests of testator’s children and grandchild is assailed upon the ground of the invalidity of ch. 44, Laws of 1903, as amended by ch. 249, Laws of 1903, in that this law is an unjust and unreasonable exercise of the taxing power, and in that it violates limitations of the state and federal constitutions.
The constitutionality of this law was considered and upheld in the cases of Nunnemacher v. State, 129 Wis. 190, 108 N. W. 627, and Beals v. State, ante, p. 544, 121 N. W. 347. In these cases it was decided that the act was a proper…
2Cases cited11 opinions
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- In Re the Estate of WesturnNew York Court of Appeals · 1897
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906
- Rosenthal v. PeopleIllinois Supreme Court · 1904
- Shaffner v. ShaffnerIllinois Supreme Court · 1904
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3Cited by80 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- Spreckels v. State of CaliforniaCalifornia Court of Appeal · 1916
- Blodgett v. Guaranty Trust Co.Supreme Court of Connecticut · 1932
- Husband's EstateSupreme Court of Pennsylvania · 1934
75 more not listed; retrieve them via the Exa API.