In re Kohn's Estate
Utah Supreme Court
Appeal from the District Court, Second District, Weber County; A. E. Pratt, Judge. Proceedings to collect an inheritance tax on the estate of A. L. Kohn, deceased. From an adverse judgment, the State appeals.
1Opinion of the CourtFrick, J.
This proceeding was commenced in the district court of Weber county, Utah, on behalf of the state to subject the one-third interest of the real estate owned by one A. L. Kohn, deceased, at his death to the payment of the inheritance or transfer tax imposed by the laws of this state.
A. L. Kohn died testate on February 13, 1917, leaving an estate of the value of $62,795.50, of which amount $43,850 was real estate. He left surviving him five children and Rosa, or Rose (written both, ways in the record), Kohn, his widow. In his last testament, after bequeathing to each one of the five children…
2Cases cited17 opinions
- Landers v. WhitneyCalifornia Supreme Court · 1916
- In re Bullen's EstateUtah Supreme Court · 1915
- In Re Estate of CowellCalifornia Supreme Court · 1913
- Rountree v. MontagueCalifornia Court of Appeal · 1916
- Byerly v. ShermanSupreme Court of Iowa · 1905
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- State v. JonesCourt of Appeals of Texas · 1926
- Schuette v. BowersCourt of Appeals for the Second Circuit · 1930
- Staats v. StaatsUtah Supreme Court · 1924
- In Re the Estate ThurmanUtah Supreme Court · 1962
6 more not listed; retrieve them via the Exa API.