State ex rel. Hilton v. Probate Court of Ramsey
Supreme Court of Minnesota
Hpon the relation of C. L. Hilton, Attorney General, the supreme court granted its writ of certiorari directed to the probate court of Ramsey county and the Honorable E. W. Bazille, judge thereof, to review the judgment of that court in an inheritance tax proceeding.
1Opinion of the Court
Taylor, C.
Emery Griggs died a resident of Minnesota and his last will and testament was duly admitted to probate in the probate court of Ramsey county. By writ of certiorari the judgment of that court, determining the amount of inheritance tax due from his legatees, is brought before this court for review. The only question presented is whether the transfer by will of two items of property possessed by Mr. Griggs at the time of his death is subject to the inheritance tax of this state. One of these items is a promissory note, executed by a resident of the state of New Mexico, and secured by a…
2Cases cited12 opinions
- City of Marquette v. Michigan Iron & Land Co.Michigan Supreme Court · 1903
- McCurdy v. McCurdyMassachusetts Supreme Judicial Court · 1908
- In re Fox's EstateMichigan Supreme Court · 1908
- In re SuttonAppellate Division of the Supreme Court of the State of New York · 1896
- State ex rel. Graff v. Probate CourtSupreme Court of Minnesota · 1915
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3Cited by6 opinions
- Sevcik v. Commissioner of TaxationSupreme Court of Minnesota · 1959
- Mark v. Liverpool & London & Globe InsuranceSupreme Court of Minnesota · 1924
- Meltzer v. Wendell-WestCourt of Appeals of Washington · 1972
- Estate of Lincoln v. BriggsSupreme Court of Iowa · 1972
- Shuster v. Doane (In re Shuster)District Court, D. Minnesota · 1984
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