Nielsen v. Johnson

• This case is here on certiorari, granted June 4, 1928, 277 U. S. 583, under § 237 of the Judicial Code, to review a judgment of the Supreme-Court of Iowa affirming a judgment of the Plymouth District Court imposing an inheritance tax on the estate of petitioner’s intestate. Anders Anderson, the intestate, a citizen of the Kingdom of Denmark residing in Iowa, died there February 9, 1923, leaving his mother, a resident and citizen of Denmark, his sole heir at law and entitled by inheritance, under the laws of Iowa, to his net estate of personal property, aggregating $3,006.37. By § 7315, Code…