Legal Opinion

McGillivray v. Langill

Wisconsin Supreme Court

Decided May 1, 1962PublishedCited by 11 opinions

1Opinion of the CourtDieterich, J.

Paragraph two of decedent’s will relative to the payment of taxes refers only to property passing under the will. In the absence of a clear indication of contrary intent, the burden of paying the death taxes is left where the law places it.. Anno. 37 A. L. R. (2d) 28. The language of paragraph two of decedent’s will contains no reference to the joint property in question. No clear indication is revealed relative to the payment of death taxes on the joint property and the tax burden must therefore be left where the law has placed it.

Appellants, Catherine and Margaret McGillivray, contend that…

2Cases cited5 opinions

  1. Nunnemacher v. StateWisconsin Supreme Court · 1906
  2. Uihlein v. UihleinWisconsin Supreme Court · 1953
  3. Estate of StephensonWisconsin Supreme Court · 1920
  4. Kootz v. Tax CommissionWisconsin Supreme Court · 1938
  5. First National Bank of Superior v. CullenWisconsin Supreme Court · 1939

3Cited by11 opinions

  1. Frances Greene, as of the Estate of Carl W. Greene, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1973
  2. Firstar Trust Co. v. First National Bank of KenoshaWisconsin Supreme Court · 1995
  3. Martinson v. Kellogg-Citizens National BankWisconsin Supreme Court · 1971
  4. Department of Taxation v. ScherffiusWisconsin Supreme Court · 1974
  5. Firstar Trust Co. v. First National Bank of KenoshaCourt of Appeals of Wisconsin · 1994

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