In re Howard's Estate
Supreme Court of Vermont
Appeal by J. E. Cushman, as Commissioner of State Taxes, from an order and decree of the probate court as to the amount of collateral inheritance tax for which the distributees of the estate of Alice Howard are liable. George C. Brockway, administrator. Heard on an agreed statement of facts at the June Term, 1907, Windsor County, Waterman, J., presiding.
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Appeal by J. E. Cushman, as Commissioner of State Taxes, from an order and decree of the probate court as to the amount of collateral inheritance tax for which the distributees of the estate of Alice Howard are liable. George C. Brockway, administrator. Heard on an agreed statement of facts at the June Term, 1907, Windsor County, Waterman, J., presiding. Judgment, pro forma, that said distributees are subject to the collateral inheritance tax imposed by No. 30, Acts 1904, on their right to succeed to the proceeds of the debts in question. The administrator excepted. The opinion fully states…
1Opinion of the CourtWatson, J.
Alice Howard, domiciled at Hartford, this State, died about June 1, 1904, intestate. Administration was granted on her estate June 2, 1904. The final decree of distribution was made March 31, 1905, whereby the net residue of the estate after the payment of debts, etc., was decreed to collateral relatives, the same persons who were by the laws of this State the heirs at law of the decedent at the date of her death. Among the assets of the estate so distributed were proceeds of certain notes against persons residing, and secured by mortgage on real estate, without this State, which notes and…
2Cases cited5 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Tilt v. KelseySupreme Court of the United States · 1907
- People Ex Rel. Twenty-Third Street Railroad v. Commissioners of TaxesNew York Court of Appeals · 1884
- In re Hickok's EstateSupreme Court of Vermont · 1906
- In re Joyslin's EstateSupreme Court of Vermont · 1903
3Cited by13 opinions
- Attorney General v. StoneMassachusetts Supreme Judicial Court · 1911
- In re Fulham's EstateSupreme Court of Vermont · 1923
- McBride v. KerbyArizona Supreme Court · 1927
- People v. Union Trust Co.Illinois Supreme Court · 1912
- In re Walworth's EstateSupreme Court of Vermont · 1912
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