Norris v. . Durfey
Supreme Court of North Carolina
■ Appeal by plaintiffs from Whedbee, J., at September Term, 1914, of Wake.' Civil action to recover the inheritance tax imposed by law upon the estate of Florence P. Tucker, who died, leaving a last will and testament, in the city of Raleigh on 11 December, 1909. Her estate consisted of both real and personal property. The most of her estate was bequeathed to her executors in trust for her children, the legatees under the will.
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■ Appeal by plaintiffs from Whedbee, J., at September Term, 1914, of Wake.' Civil action to recover the inheritance tax imposed by law upon the estate of Florence P. Tucker, who died, leaving a last will and testament, in the city of Raleigh on 11 December, 1909. Her estate consisted of both real and personal property. The most of her estate was bequeathed to her executors in trust for her children, the legatees under the will. It is admitted that the real estate exceeds in value the sum of $250,000, and that the personal estate exceeds in value the sum of $450,000. The case was heard upon…
1Opinion of the CourtBeowN, J.
The only question presented is whether or not the inheritance tax section of the revenue law of 1909 imposes a tax upon real estate. Public Laws 1909, pp. 656, 657. The first inheritance tax law of 1903 imposes no tax upon real estate, but upon personal property only. The constitutionality of that act, as well as many points growing out of it, were passed on by this Court In re Morris Estate, 138 N. C., 260.
Tbe succeeding acts of 1905,1907, and 1909 are exactly alike, and read as follows: “From and after tbe passage of tbis act all real and personal property of whatever kind and nature wbicb…
2Cases cited5 opinions
- In Re the Estate of StewartNew York Court of Appeals · 1892
- Foil v. Newsome.Supreme Court of North Carolina · 1905
- Jones v. . MyattSupreme Court of North Carolina · 1910
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GordonNew York Court of Appeals · 1906
- State v. . BridgersSupreme Court of North Carolina · 1912
3Cited by12 opinions
- Reynolds Ex Rel. Cannon v. ReynoldsSupreme Court of North Carolina · 1935
- State Ex Rel. Corporation Commission v. DunnSupreme Court of North Carolina · 1917
- State v. . ScalesSupreme Court of North Carolina · 1916
- Watkins v. ShawSupreme Court of North Carolina · 1951
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of North Carolina · 1924
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