State ex rel. McDaniel v. Gaughan
Supreme Court of Arkansas
Appeal from Ouachita Circuit Court; G. W. Smith, Judge; 1. Martha Bross w-as seized in fee -simple of the realty -sought to 'be taxed. That was the plain intention of the will and devisor. 31 Cyc. 1091; 3 Kerr -on Real Property, 1814; 20 Gratt (Va.) 692; 1 Underhill on Wills, 650. 2. The power of appointment conferred upon Mrs. Bross in the will of her husband authorized her to dispose of the devised estate by will.
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Appeal from Ouachita Circuit Court; G. W. Smith, Judge; 1. Martha Bross w-as seized in fee -simple of the realty -sought to 'be taxed. That was the plain intention of the will and devisor. 31 Cyc. 1091; 3 Kerr -on Real Property, 1814; 20 Gratt (Va.) 692; 1 Underhill on Wills, 650. 2. The power of appointment conferred upon Mrs. Bross in the will of her husband authorized her to dispose of the devised estate by will. This .s'he -did, and therefore under the statute her executor is liable for the inheritance tax on all property passing under the will. 40 Cyc. 1830 et seq.; Castle’s Supplement,…
1Opinion of the CourtSmith, J.
This proceeding was brought -by -the .State against the executor -of the estate of Mrs. Martha Bross, f-or the purpose of collecting the inheritance tax alleged to be due on said estate. The executor admits his liability for the tax on all personalty passing under the will, •but denies liability for any tax on the realty on the ground that, under the will of William Bross, the husband of Mrs. Bross, under which she claimed title to the estate in question, she became vested with only a life estate in such realty and that, therefore, her will, in so far as it attempted to convey .same, was…
2Cases cited2 opinions
- Archer v. PalmerSupreme Court of Arkansas · 1914
- Maynard v. HendersonSupreme Court of Arkansas · 1915
3Cited by7 opinions
- United States v. MooreSupreme Court of Arkansas · 1939
- Alexander v. AlexanderSupreme Court of Arkansas · 1978
- Little Rock v. LenonSupreme Court of Arkansas · 1932
- Radintz v. Northwestern National Bank & Trust Co.Supreme Court of Minnesota · 1940
- Sherill v. OuerbackerCourt of Appeals of Kentucky · 1918
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