In re Rust's Estate
Michigan Supreme Court
Error to Saginaw; Snow (Ernest A.), J. Petition by George L. Hauser, deputy auditor general, against the estate of Ezra Rust, deceased, for a determination of an inheritance tax. There was an order denying the petition, and plaintiff appealed to the circuit court. Judgment for defendant. Plaintiff brings error.
1Opinion of the CourtMoore, J.
Ezra Rust, a resident of Michigan, died in January, 1918, leaving a large estate. He made a will, leaving to his widow and his adopted daughter a large amount of property. This proceeding was instituted on the petition of the auditor general of the State to collect an inheritance tax to which it is claimed the State is entitled because of the provisions of the will. The probate court held against the contention of the State, and the case was appealed to the circuit court, where after trial a verdict was directed in favor of the estate. Judgment was entered, and .the case is here by writ of…
2Cases cited19 opinions
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Kuhn v. Fairmont Coal Co.Supreme Court of the United States · 1910
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Clarke v. ClarkeSupreme Court of the United States · 1900
- Olmsted v. OlmstedSupreme Court of the United States · 1910
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3Cited by1 opinion
- People v. BlankenshipMichigan Supreme Court · 1943