Montgomery v. Gilbertson
Supreme Court of Iowa
Appeal from Benton District Court.— Hon. G. W. Burn-ham, Judge. Action to enjoin and restrain the defendant, who was the State Treasurer, from collecting an inheritance tax upon certain property which' passed to plaintiffs in virtue of the will of one Thos. Montgomery, who died in Benton county October 3, 1897.' The trial court dismissed the petition, and plaintiffs appeal.
1Opinion of the CourtDeemer, J.
Thos. Montgomery’s will was admitted to probate in the Benton county court, November 4, 1897, and the executors thereby appointed,— Wm. A. Montgomery and Luther Fisher were appointed and qualified November 14th of that year. Deceased was a bachelor, and he devised and bequeathed his property to his collateral heirs, who are the plaintiffs herein. All were of age during any time material to our inquiry, save five children of Luther A. Fisher, to wit, Wm. II., Myrtle A., Mary E., Chas. M., and Jessie O. Fisher, and for these Luther A. Fisher was appointed guardian in April of the year 1899. The…
2Cases cited11 opinions
- In Re RahrerSupreme Court of the United States · 1891
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
- Ferry v. CampbellSupreme Court of Iowa · 1900
- Herriott v. PotterSupreme Court of Iowa · 1902
- Jean Louis Prevost, in Error v. Charles E. Greneaux, Treasurer of the State of LouisianaSupreme Court of the United States · 1857
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3Cited by6 opinions
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
- Blodgett v. Bridgeport City Trust Co.Supreme Court of Connecticut · 1932
- Magee v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1926
- Merchants National Bank v. Merchants National BankMassachusetts Supreme Judicial Court · 1945
- In Re Estate of MeinertSupreme Court of Iowa · 1927
1 more not listed; retrieve them via the Exa API.