Morrow v. Durant
Supreme Court of Iowa
Appeal from Kossuth District Qourt. — Hon. D. F. Coyle, J udge. This is a proceeding by the plaintiff, as Treasurer of State, to collect from the defendant, as executrix of the will of decedent, Henry Durant, a collateral interitance tax. The court below ordered a recovery of such tax on certain bequests amounting to $3,980, and no more. The plaintiff appeals. —
1Opinion of the CourtEvans, J.
— The decedent, Henry Durant, died testate in Kossuth County on December 1, 1904, leaving no widow nor direct heirs. By his will he made a number of bequests to collateral relatives, amounting to a sum total of $3,980. By the sixth paragraph of the will he directed his executrix to “build for me in the cemetery at Algona, Iowa, a tomb which shall not exceed the cost of $2,000, and.pay for same out of my estate, when same is completed, that my remains be placed therein to remain.” In division 2 of her answer, executrix pleaded this paragraph of the will, and averred, in substance, that after…
2Cases cited3 opinions
- In re the Estate of StoneSupreme Court of Iowa · 1906
- Herriott v. PotterSupreme Court of Iowa · 1902
- Herriott v. BaconSupreme Court of Iowa · 1900
3Cited by9 opinions
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- In re the Estate of FergusonWashington Supreme Court · 1921
- Eddy v. ShortSupreme Court of Iowa · 1920
- Wieting v. MorrowSupreme Court of Iowa · 1911
- In re Estate of HillSupreme Judicial Court of Maine · 1932
4 more not listed; retrieve them via the Exa API.