State ex rel. Pettit v. Probate Court
Supreme Court of Minnesota
Upon the relation of Deborah M. Pettit the supreme court granted its writ of certiorari directed to the probate court of that county and the Honorable John A. Dahl, judge thereof, to review the proceedings of that' court in the matter of the inheritance tax imposed upon relator by reason of the widow’s allowance granted her during the settlement of her husband’s estate.
1Opinion of the CourtHolt, J.
This is a proceeding to review an order of the probate court, wherein an inheritance tax was imposed upon the allowance made to the widow of a deceased during the administration, upon the personal property and effects set apart to her as surviving spouse, and also upon themne-third she took under the law, she having renounced the provisions made for her in her husband’s will.
*239As to the first two items we are of the opinion that no intention to impose a tax- thereon is manifest in the statute. The law provides for support of the widow and family of a decedent pending the administration. This,…
2Cases cited20 opinions
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- Kohny v. DunbarIdaho Supreme Court · 1912
- Billings v. PeopleIllinois Supreme Court · 1901
- Crenshaw v. MooreTennessee Supreme Court · 1911
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3Cited by15 opinions
- Sevcik v. Commissioner of TaxationSupreme Court of Minnesota · 1959
- In Re Estate of SuttonSupreme Court of Minnesota · 1925
- Barrett v. HeimSupreme Court of Minnesota · 1922
- State v. BrooksSupreme Court of Minnesota · 1930
- Fullbright v. BoardmanSupreme Court of Georgia · 1924
10 more not listed; retrieve them via the Exa API.