Legal Opinion
State v. Lahiff
Supreme Court of Minnesota
Decided January 26, 1951No. 35,165PublishedCited by 15 opinions
1Opinion of the Court
Matson, Justice.
Appeal from an order denying a new trial after a determination by the district court that a certain transfer of property made pursuant to a bequest and devise by Elizabeth C. Quinlan to The Elizabeth C. Quinlan Foundation, Inc., is subject to the inheritance tax imposed by M. S. A. c. 291.2
*37Appellants, who are the executors of decedent’s will, contend that the bequest is exclusively for a charitable purpose and is therefore exempt from inheritance taxation under § 291.05.
Elizabeth C. Quinlan, through her lawyer, arranged for the incorporation of The Elizabeth C. Quinlan…
2Cases cited11 opinions
- Jackson v. PhillipsMassachusetts Supreme Judicial Court · 1867
- In Re Proving the Will of FraschNew York Court of Appeals · 1927
- Longcor v. City of Red WingSupreme Court of Minnesota · 1940
- In Re Estate of PetersonSupreme Court of Minnesota · 1938
- In Re Estate of KellySupreme Court of Minnesota · 1929
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Estate of Vermilya v. CommissionerUnited States Tax Court · 1963
- Schaeffer v. NewberrySupreme Court of Minnesota · 1951
- Mareck v. HoffmanSupreme Court of Minnesota · 1960
- In Re Application of Mareck to Register TitleSupreme Court of Minnesota · 1960
- Bush v. ArrowoodSupreme Court of Minnesota · 1972
10 more not listed; retrieve them via the Exa API.