State ex rel. Tozer v. Probate Court
Supreme Court of Minnesota
In proceedings in the probate court for Washington county to administer the estate of David Tozer, deceased, the state auditor appeared and applied for an order of court fixing a time and place for hearing testimony concerning the value of the estate of the deceased and the value of the inheritances arising out of the same, and for a citation to each of the heirs directing them to appear and testify at such hearing, in order to determine the proper amount of the inheritance…
Read the full summary
In proceedings in the probate court for Washington county to administer the estate of David Tozer, deceased, the state auditor appeared and applied for an order of court fixing a time and place for hearing testimony concerning the value of the estate of the deceased and the value of the inheritances arising out of the same, and for a citation to each of the heirs directing them to appear and testify at such hearing, in order to determine the proper amount of the inheritance tax to be imposed. The facts having been stipulated, as stated in the opinion, the administrators and heirs of the…
1Opinion of the CourtElliott, J.
Certiorari do review the order of the probate court of Washington county appointing appraisers to determine the value of certain stock in the David Tozer Company, which the court decided was owned by David Tozer at the time of his death, and therefore subject to the inheritance tax, under chapter 288, p. 427, Laws 1905. The questions of law involved arise upon stipulated facts.
David Tozer, a resident of Washington county, died intestate at the city of Stillwater on July 26, 1905, leaving as his sole heirs at law his widow, Margaret M. Tozer, his sons, Fred M. Tozer and David Tozer, Jr., and…
2Cases cited20 opinions
- Norton v. Shelby CountySupreme Court of the United States · 1886
- Smith T. v. BellSupreme Court of the United States · 1832
- Brant v. Virginia Coal & Iron Co.Supreme Court of the United States · 1876
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
15 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Coolidge v. LongSupreme Court of the United States · 1931
- Innes v. PotterSupreme Court of Minnesota · 1915
- Lacey v. Treasurer of IowaSupreme Court of Iowa · 1911
- State v. BrooksSupreme Court of Minnesota · 1930
- State v. Safe Dep. T. Co. of Balto.Court of Appeals of Maryland · 1918
9 more not listed; retrieve them via the Exa API.