Gilbertson v. Ballard
Supreme Court of Iowa
Appeal from Washington District Court.— Hon. W. G. Clements, Judge. Action to recover collateral inheritance tax. The petition was dismissed, and the State appeals.
1Opinion of the CourtLadd, J.
A. W. Chilcote died testate April 25, 1895, and his will was admitted to probate in May of the same year. He left a widow, but no children. The sum of $15,-000 was bequeathed to his relatives, to offset sums previously advanced to relatives of his wife, and this was paid prior to July 1, 1896. To her he gave the income of the entire estate until her death, which occurred in March, 1901, and directed that all the property should then be converted into money, and certain sums paid to named collateral heirs of himself, and others in equal amount to collateral heirs of his wife, and that any…
2Cases cited6 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- Herriott v. PotterSupreme Court of Iowa · 1902
- Williamson's EstateSupreme Court of Pennsylvania · 1893
- Howe v. HoweMassachusetts Supreme Judicial Court · 1901
- Provident Hospital & Training School Ass'n v. PeopleIllinois Supreme Court · 1902
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Grant v. NorrisSupreme Court of Iowa · 1957
- Davis v. JonesSupreme Court of Iowa · 1956
- Lacey v. Treasurer of IowaSupreme Court of Iowa · 1911
- In Re Estate of Aaron CulbertsonSupreme Court of Iowa · 1927
- Montgomery v. GilbertsonSupreme Court of Iowa · 1907