State v. Pauwelyn
Montana Supreme Court
Appeal from. District Court, Silver Bow County; Geo. M. Bourquin, Judge. Proceedings to fix the amount of inheritance tax on the estate of James Tuohy, deceased. From an order -fixing the amount, Cyril Pauwelyn, executor, and others, appeal. Citing: Cooley on Taxation, p. 669; Clapp v. Mason, 94 U. S. 591, 24 L. Ed. 212; In re Line’s Estate, 155 Pa.
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Appeal from. District Court, Silver Bow County; Geo. M. Bourquin, Judge. Proceedings to fix the amount of inheritance tax on the estate of James Tuohy, deceased. From an order -fixing the amount, Cyril Pauwelyn, executor, and others, appeal. Citing: Cooley on Taxation, p. 669; Clapp v. Mason, 94 U. S. 591, 24 L. Ed. 212; In re Line’s Estate, 155 Pa. St. 378, 26 Atl. 728; Gelsihorpe v. Purnell, 20 Mont. 310, 51 Pac. 267, 39 L. R. A. 170; Linsly v. Bogert, 67 N. Y. St. Rep. 653, 33 N. Y. Snpp. 975; Carr v. Tucker, 42 Tex. 330; String fellow v. Sorrels, 82 Tex. 277, 18 S. W. 689. Citing: In re…
1Opinion of the CourtChief Justice Brantly
James Tuohy died testate in Silver Bow county on October 2, 1893. Under the terms of his will Cyril Pauwelyn was made executor and residuary legatee. With the exception of one lot in the city of Butte and a small amount of personal property, the estate consisted of interests in patented mining claims, which were, all but one not mentioned in the will, specifically devised to Daniel Shields and the appellants other than Pauwelyn. Soon after Tuohy’s death Cyril Pauwelyn qualified as executor, and the administration of the estate has been pending in the district court of Silver Bow county.
On…
2Cases cited12 opinions
- Plummer v. ColerSupreme Court of the United States · 1900
- Estate of StanfordCalifornia Supreme Court · 1899
- Gelsthorpe v. FurnellMontana Supreme Court · 1897
- Kochersperger v. DrakeIllinois Supreme Court · 1897
- In re the Estate of WilmerdingCalifornia Supreme Court · 1897
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3Cited by15 opinions
- Hilger v. MooreMontana Supreme Court · 1919
- State Ex Rel. Reid v. District Court of Second Judicial DistrictMontana Supreme Court · 1952
- State ex rel. Murray v. WalkerMontana Supreme Court · 1922
- State ex rel. Bankers' Trust Co. v. WalkerMontana Supreme Court · 1924
- State Board of Equalization v. FallMontana Supreme Court · 1948
10 more not listed; retrieve them via the Exa API.