State ex rel. Bodman v. Probate Court of County of St. Louis
Supreme Court of Minnesota
Upon the relation of Ida M. Bodman and others the supreme court - granted its writ of certiorari directed to the probate court of St. Louis county and the Honorable S. W. Gilpin, judge thereof, to review the proceedings of that court in the inheritance tax upon the estate of Edward C. Bodman, deceased.
1Opinion of the Court
TayloR, C.
Edward C. Bodman, a resident of the state of New York, died testate on January 21,1917, possessed of real estate in St, Louis county, Minnesota, of the value of $16,670 and of 1,450 shares of the preferred capital stock of the Great Northern Railway Company, a Minnesota corporation, of the value of $169,650. His will was admitted to probate in the state of New York and was subsequently admitted to probate by the probate court of St. Louis county in this state. The probate court held that our statutes imposed an inheritance tax on the transfer of the capital stock of the railway…
2Cases cited11 opinions
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907
- State ex rel. Graff v. Probate CourtSupreme Court of Minnesota · 1915
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CooleyNew York Court of Appeals · 1906
- Moody v. ShawMassachusetts Supreme Judicial Court · 1899
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3Cited by6 opinions
- Swenson v. CommissionerUnited States Tax Court · 1961
- In Re Trusts Under Will of WhitacreSupreme Court of Minnesota · 1940
- In Re Estate of KennedySupreme Court of Minnesota · 1932
- In Re Estate of LundSupreme Court of Minnesota · 1931
- First Trust Co. v. WhitacreSupreme Court of Minnesota · 1940
1 more not listed; retrieve them via the Exa API.