Legal Opinion
Crane v. Mann
Court of Appeals of Texas
Decided April 21, 1942No. 3918PublishedCited by 8 opinions
1Opinion of the Court
COMBS, Justice.
This suit involves an interpretation of the Texas Inheritance Tax Statutes, Chapt. S, Title 122, R.S.1925, Vernon’s Ann.Civ.St. art. 7117 et seq.
The statute art. 7117, levies an estate or succession tax upon property “which, shall pass absolutely or in trust by will or by the laws of descent or distribution” -as well as property conveyed in contemplation of death. In the present case the will of the testator was contested by a son and the contest was compromised by an agreement, by virtue of which the will was probated, but a portion of the estate was given the contestant. The…
2Cases cited12 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- English v. CrenshawTennessee Supreme Court · 1908
- State v. HoggTexas Commission of Appeals · 1934
- Stephensen v. WoodTexas Supreme Court · 1931
- Pepper's EstateSupreme Court of Pennsylvania · 1894
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- Lockhart v. American United Life Ins. Co.Court of Appeals of Texas · 1944
- Gulf Union Oil Co. v. IsbellCourt of Appeals of Texas · 1947
- Calvert v. KattarCourt of Appeals of Texas · 1957
- Texas Christian University v. BurgettCourt of Appeals of Texas · 1954
3 more not listed; retrieve them via the Exa API.