Legal Opinion
Sweet v. Department of Taxation
Wisconsin Supreme Court
Decided June 1, 1955Published
1Opinion of the Court
270 Wis. 256 (1955)
ESTATE OF SWEET: SWEET, Executrix, Appellant,
vs.
DEPARTMENT OF TAXATION, Respondent.
Supreme Court of Wisconsin.
May 5, 1955.
June 1, 1955.
For the appellant there were briefs by Bull & Biart of Madison, and oral argument by Nat P. Biart.
For the respondent there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, and Neil Conway, inheritance tax counsel, and oral argument by Mr. Persons.
BROWN, J.
When sec. 72.01 (3) (b), Stats., was enacted by ch. 44, Laws of 1903, it was already law in New York and had been construed by the courts of that…
2Cases cited14 opinions
- State v. BullenWisconsin Supreme Court · 1910
- Dorsey EstateSupreme Court of Pennsylvania · 1951
- In re the Estate of VorheesAppellate Division of the Supreme Court of the State of New York · 1922
- In Re the Appraisal Under the Collateral Inheritance Tax Act of the Property of FayerweatherNew York Court of Appeals · 1894
- In re the Appraisal under the Transfer Tax Law of the Estate of HaedrichNew York Surrogate's Court · 1929
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