McDaniel v. Byrkett
Supreme Court of Arkansas
Appeal from Lawrence Circuit Court, Eastern Dis-. trict; Bene H. Coleman, Judge; Tbe dower interest is liable for tbe payment of an inheritance tax under our statutes. 59 L. R. A. 807; 33 L. R. A. (N. ,S.) 230. While the authorities are divided, the better reasoning appears to be with appellant’s contention.
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Appeal from Lawrence Circuit Court, Eastern Dis-. trict; Bene H. Coleman, Judge; Tbe dower interest is liable for tbe payment of an inheritance tax under our statutes. 59 L. R. A. 807; 33 L. R. A. (N. ,S.) 230. While the authorities are divided, the better reasoning appears to be with appellant’s contention. This is not a tax on property, but a itax on the right of succession thereto. 100 Ark. 175. The widow’s dower obtains by way of a lien created by and at the time of the ¡marriage and is paramount to the rights of creditors and purchasers. 5 Ark: 608; 8 Ark. 9; 19 Ark. 440; 31 Ark. 576.…
1Opinion of the Court
.Smith, J.
This was ia proceeding begun in the probate court of Lawrence County to collect the inheritance tax alleged to be due upon the dower interest of a widow in the estate of her deceased husband. A demurrer wias sustained to a petition praying that this dower be .appraised and taxed, both in the probate court and in the circuit court, 'and this appeal has been duly prosecuted from the order’ of the court below dismissing the petition.
The question presented for our decision is whether dower is .taxable under the Inheritance Tax Act .approved March 31, 1909, the same toeing Act No. 303 of…
2Cases cited10 opinions
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- In Re Estate of MoffittCalifornia Supreme Court · 1908
- Billings v. PeopleIllinois Supreme Court · 1901
- Succession of MarsalSupreme Court of Louisiana · 1907
- Barton v. WilsonSupreme Court of Arkansas · 1915
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- Wiseman v. Arkansas Utilities CompanySupreme Court of Arkansas · 1935
- Poulsen v. HoffOregon Supreme Court · 1921
- Lewis v. O'HairCourt of Appeals of Texas · 1939
- Randolph v. CraigDistrict Court, M.D. Tennessee · 1920
15 more not listed; retrieve them via the Exa API.