Legal Opinion
Middlekauff v. Galloway
Oregon Supreme Court
Decided December 13, 1939PublishedCited by 1 opinion
1Opinion of the CourtLusk, J.
The question presented on this appeal is whether net income, received in 1934 and 1935 by a resident of this state from intangibles held in a testamentary trust administered in the state of Iowa, is liable to a tax under the Intangibles Tax Act of 1931, Oregon Laws 1931, Ch. 335, as amended by Oregon Laws 1933, Ch. 394, and Oregon Laws 1933, Second Special Session, Ch. 32, codified in title LXIX, Ch. XIV, Oregon Code Supp. 1935. The beneficiary of the trust is the plaintiff Alice H. Middlekauff, who, with her husband, the plaintiff O. Middlekauff, filed joint income tax returns from which the…
2Cases cited32 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Bull v. United StatesSupreme Court of the United States · 1935
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Burnet v. HoustonSupreme Court of the United States · 1931
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
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3Cited by1 opinion
- Lavington v. GanoSupreme Court of Colorado · 1944