State v. Lane
Supreme Court of Arkansas
Appeal from Craighead Circuit Court, Jonesboro District; W. J. Driver, Judge; 1. The widow elected to take under the will and is clearly within the statute. 133 N. W. 870; 66 N. E. 93; 131 N. Y. Supp. 137; 53 Id. 591; 127 Am. St. 1063. 120 Ark. 295 does not apply. 2. The tax was not paid within twelve months and a penalty of 10 per cent, and interest should be charged. 1. The value of the widow’s dower and homestead is exempt. 120 Ark. 295. 2. The suit was premature.
Read the full summary
Appeal from Craighead Circuit Court, Jonesboro District; W. J. Driver, Judge; 1. The widow elected to take under the will and is clearly within the statute. 133 N. W. 870; 66 N. E. 93; 131 N. Y. Supp. 137; 53 Id. 591; 127 Am. St. 1063. 120 Ark. 295 does not apply. 2. The tax was not paid within twelve months and a penalty of 10 per cent, and interest should be charged. 1. The value of the widow’s dower and homestead is exempt. 120 Ark. 295. 2. The suit was premature. Acts 1913, 824. 3. The appeal was not taken by the proper officer. Acts 1917, 455. 4. The widow did not take by will. Her dower…
1Opinion of the CourtHumphreys, J.
This suit originated in the probate court of Craighead County. At the October term, 1916, thereof an order was made on application of appellant, appointing G. W. Culberhouse to appraise the property of W. T. Lane, deceased, for the purpose of ascertaining the inheritance tax due thereon to the State, and on the 26th day of December thereafter an appraisement of said property was filed by G. W. Culberhouse. On December 14, 1916, the State of Arkansas, through special counsel, filed a petition in said court against appellees for the same purpose. On January 15, 1917, appellees filed a formal…
2Cases cited4 opinions
- McDaniel v. ByrkettSupreme Court of Arkansas · 1915
- In re the Transfer Tax Upon the Estate of StuyvesantNew York Surrogate's Court · 1911
- In re Barbey's EstateNew York Surrogate's Court · 1908
- In re the Estate of De GraafNew York Surrogate's Court · 1898
3Cited by9 opinions
- Husband's EstateSupreme Court of Pennsylvania · 1934
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- State v. JonesCourt of Appeals of Texas · 1926
- Schuette v. BowersCourt of Appeals for the Second Circuit · 1930
- In Re Clark's EstateMontana Supreme Court · 1937
4 more not listed; retrieve them via the Exa API.