Estate of LeFeber v. State

Sec. 11, ch. 490, Laws of 1935, by its terms imposed, in addition to all other inheritance taxes, an emergency tax for relief purposes upon all transfers of property taxable under the normal inheritance tax statutes (ch. 72, Stats.), which were made subsequent to June 30, 1934, and prior to January 1, 1935, equal to twenty-five per cent of the excess of the normal tax over $1,500. The section, after imposing the tax, expressly provided that it should not apply to any transfers of property in estates closed at the time of its enactment. The state made claim for assessment of a tax of over…