State v. Thompson
Wisconsin Supreme Court
Appeal from a judgment of tbe circuit court for Milwaukee county: LaweeNce W. Halsey, Circuit Judge. This is an appeal fro-m a judgment determining the amount of inheritance tax payable by the estate of Joseph Dessert, deceased.
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Appeal from a judgment of tbe circuit court for Milwaukee county: LaweeNce W. Halsey, Circuit Judge. This is an appeal fro-m a judgment determining the amount of inheritance tax payable by the estate of Joseph Dessert, deceased. The county court determined that the value of the estate, including gifts made in contemplation of death, was $711,404.62; that the clear value of the estate at the time of Mr. Dessert’s death was $709,704.12; and that the amount of inheritance tax payable thereon was $17,208.12. The executors appealed from this determination to the circuit court. By agreement of the…
1Opinion of the CourtBarNes, J.
There is no serious dispute on the facts in this case. The burden of proof was upon the plaintiff to *325show that the gifts were made in contemplation of death. The only substantial question in the case is whether the circuit court was warranted in drawing the inferences which it did from the testimony. If the evidence fairly justified the drawing of such inferences, the decision of the lower court must be affirmed. Kola L. Co. v. Stoughton W. Co. 143 Wis. 329, 127 N. W. 974.
It is undisputed that the deceased was active and healthy in mind and body until about three months before he died. The…
2Cases cited4 opinions
- State v. PabstWisconsin Supreme Court · 1909
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
- People v. BurkhalterIllinois Supreme Court · 1910
- Kola Lumber Co. v. Stoughton Wagon Co.Wisconsin Supreme Court · 1910
3Cited by17 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
- Estate of StephensonWisconsin Supreme Court · 1920
- In Re Thompson's EstateUtah Supreme Court · 1927
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