In re the Estate of Wilmerding
California Supreme Court
Appeal from an order of the Superior Court of the City and County of San Francisco directing executors to pay a collateral inheritance tax. J. V. Coffey, Judge. The facts are stated in the opinion of the court.
1Opinion of the CourtHarrison, J.
The decedent, by his last will and testament, left various legacies to his brothers and sisters, and also a legacy of two hundred thousand dollars to his nephew, Henry W. Payne. Upon proceedings therefor in the superior court of the city and county of San Francisco, by virtue of the act commonly known as the act providing for a collateral inheritance tax, passed March 23, 1893 (Stats. 1893, p. 193), it was determined that the value of the legacy was one hundred and forty-eight thousand nine hundred and ninety-nine dollars and thirty-four cents, and thereupon the court made an order directing…
2Cases cited7 opinions
- United States v. PerkinsSupreme Court of the United States · 1896
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- State v. DalrympleCourt of Appeals of Maryland · 1889
- Eyre v. JacobSupreme Court of Virginia · 1858
2 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Middlebrook v. PerkinsCalifornia Supreme Court · 1943
- Estate of StanfordCalifornia Supreme Court · 1899
- Black v. StateWisconsin Supreme Court · 1902
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- Matter of Application of SchulerCalifornia Supreme Court · 1914
43 more not listed; retrieve them via the Exa API.