Russell v. Cogswell

The opinion of the court was delivered by

Hoch, J.:

The question here presented is whether, under the facts and circumstances hereinafter stated, Kansas has the power to impose an inheritance tax upon a trust estate consisting mainly of “intangibles” and held for many years by a trustee in another state. Plaintiffs are administrators of the estate of the decedent, who had created the trust about eleven years prior to her death. The case is here in an original action in mandamus brought to compel the defendant, the state tax commission, to cancel an inheritance tax which it had assessed against…