Legal Opinion

Estate of Culver v. Morrow

Supreme Court of Iowa

Decided December 13, 1911PublishedCited by 7 opinions

Appeal from Pottawattamie District Court. — Hon. O. D. Wheeler, Judge. This is an appeal from an' order in probate, directing the administratrix to pay to the state treasurer, ás a collateral inheritance tax, the sum of $614.47.

1Opinion of the CourtDeemer, J.

In December of the year 1907, Melissa Gould was appointed administratrix with will annexed of the estate of Almiron Culver, deceased. The will was probated as a foreign will, and administration here was ancillary. Among other things, the administratrix inventoried “cash on deposit in the State Savings Bank of Council Bluffs, $10,640.48.” Shortly after the probate of the will, the state treasurer filed a claim for an inheritance tax, due the state of Iowa upon the estate, which he valued at the sum of $15,640.48, making the total tax due $780.02. The administratrix filed answer to the claim,…

2Cases cited21 opinions

  1. Estate of Culver v. GouldSupreme Court of Iowa · 1909
  2. Powers v. County of O'BrienSupreme Court of Iowa · 1880
  3. Gillespie v. AshfordSupreme Court of Iowa · 1901
  4. Hodgin v. TolerSupreme Court of Iowa · 1886
  5. Gilbertson v. OliverSupreme Court of Iowa · 1906

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3Cited by7 opinions

  1. Campfield v. RuttSupreme Court of Iowa · 1931
  2. Lee v. Farmers Mutual Hail InsuranceSupreme Court of Iowa · 1932
  3. Klopp v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Iowa · 1912
  4. In Re Estate of StephensonSupreme Court of Iowa · 1944
  5. Iowa National Bank v. DavisSupreme Court of Iowa · 1919

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