Smith v. Douglas County
Court of Appeals for the Eighth Circuit
In Error to the District Court of the United States for the District of Nebraska; Joseph W. Woodrough, Judge. Proceedings by t-he County of Douglas in the State of Nebraska, under the Nebraska inheritance tax statute, against real and personal property claimed by the county to have been the property of Francis Smith, deceased, and claimed by George Warren Smith to belong to him as a surviving joint tenant, which were removed from the state to the federal court.
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In Error to the District Court of the United States for the District of Nebraska; Joseph W. Woodrough, Judge. Proceedings by t-he County of Douglas in the State of Nebraska, under the Nebraska inheritance tax statute, against real and personal property claimed by the county to have been the property of Francis Smith, deceased, and claimed by George Warren Smith to belong to him as a surviving joint tenant, which were removed from the state to the federal court. There was a judgment for the County of Douglas, and George Warren Smith brings error.
1Opinion of the Court
STONE, Circuit Judge.
Writ of error from proceeding under the inheritance tax statute of Nebraska, assessing such a tax against real and personal property within that state claimed by the county of Douglas to have been the property of Francis Smith, deceased, and claimed by plaintiff in error to have been the property of him and Francis Smith as joint tenants. The case presents two’ propositions: The jurisdiction of the court, and the existence or nonexistence of the claimed joint tenancy.
[1] The county challenges the jurisdiction of the court, claiming that the tax proceeding was not…
2Cases cited10 opinions
- Boom Co. v. PattersonSupreme Court of the United States · 1879
- Madisonville Traction Company v. Saint Bernard Mining CompanySupreme Court of the United States · 1905
- UNION PACIFIC RAILWAY COMPANY v. MyersSupreme Court of the United States · 1885
- Delaware County Commissioners v. Diebold Safe & Lock Co.Supreme Court of the United States · 1890
- Hess v. ReynoldsSupreme Court of the United States · 1885
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3Cited by12 opinions
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- Calvert v. WallrathTexas Supreme Court · 1970
- Carpenter v. CommissionerUnited States Board of Tax Appeals · 1932
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