In re the Estate of Boutin
Supreme Court of Minnesota
Hpou the relation of Clifford L. Hilton, Attorney General, the supreme court granted its writ of certiorari directed to the probate court of Swift county, Edwards, J., to review the action of that court in the matter of inheritance taxes due the state from the estate of Thomas Boutin, deceased.
1Opinion of the CourtHolt, J.
Certiorari to review the action of the probate court fixing the transfer *149tax to be paid by a widow, who under her husband’s will took his entire estate, amounting to $20,566.88 after deducting all claims, allowance^, and expenses of administration. The court determined that since the clear value of the widow’s interest, 'after deducting her exemption of $10,000, did not exceed $15,000, no other rate than the primary rate of one per cent' was payable upon any part of her distributive share. The state contends that, for the purpose of fixing the rate, the exemption is not to be considered.…
2Cases cited8 opinions
- In Re Estate of TimkenCalifornia Supreme Court · 1910
- Ullmann v. PeopleIllinois Supreme Court · 1914
- In re Hone's EstateUtah Supreme Court · 1917
- In re the Appraisal of the Estate of JourdanAppellate Division of the Supreme Court of the State of New York · 1912
- Torrance v. EdwardsSupreme Court of New Jersey · 1916
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- City of South St. Paul v. Northern States Power Co.Supreme Court of Minnesota · 1933
- Board of Education v. BorgenSupreme Court of Minnesota · 1934
- State ex rel. Hilton v. SwordSupreme Court of Minnesota · 1923
- State v. Great Northern Railway Co.Supreme Court of Minnesota · 1925
- In Re Lindholm's EstateWashington Supreme Court · 1940
4 more not listed; retrieve them via the Exa API.