Legal Opinion
Goergen v. State Tax Commission
Supreme Court of Iowa
Decided March 11, 1969No. 53344PublishedCited by 45 opinions
1Opinion of the Court
LARSON, Justice.
The sole issue presented by this appeal is whether a bequest to a charitable institution as set out in section 450.4(2) for a purpose set forth in section 450.4(4) of the 1966 Code is subject to Iowa inheritance taxes on amounts in excess of five hundred dollars.
The plaintiff appellant is the executor of the estate of Paul Diederich, deceased, and the defendant appellee is the State Tax Commission, now the Department of Revenue. The Benedictine Sisters of Clyde, Missouri, intervenor, is a qualified religious institution. This action for declaratory relief, brought by the…
2Cases cited19 opinions
- Consolidated Freightways Corp. of Del. v. NicholasSupreme Court of Iowa · 1965
- Eysink v. Board of SupervisorsSupreme Court of Iowa · 1941
- Rohlf v. KasemeierSupreme Court of Iowa · 1908
- Independent School District of Cedar Rapids v. Iowa Employment Security CommissionSupreme Court of Iowa · 1946
- City of Nevada v. SlemmonsSupreme Court of Iowa · 1953
14 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Beier Glass Co. v. BrundigeSupreme Court of Iowa · 1983
- Doe v. RaySupreme Court of Iowa · 1977
- Iowa National Industrial Loan Co. v. Iowa State Department of RevenueSupreme Court of Iowa · 1974
- State v. KuenySupreme Court of Iowa · 1974
- Oyens Feed & Supply, Inc. v. PrimebankSupreme Court of Iowa · 2011
40 more not listed; retrieve them via the Exa API.