Legal Opinion
In re Bullen's Estate
Utah Supreme Court
Decided April 22, 1915No. 2696PublishedCited by 22 opinions
Appeal from District Court, First District; Hon. J. D. Gall, Judge. In the matter of the estate of Newell Bullen, deceased. Judgment fixing an inheritance tax on the property of the estate. State Treasurer appeals.
1Opinion of the CourtStraup, C. J.
Tbe question is this: Is the widow’s one-third interest in her husband’s real property subject to the inheritance tax? The statute (Comp. Laws 1907, section 1220x) is:
“All property within the jurisdiction of this state and any interest therein, whether belonging to the inhabitants of this state or not, and whether tangible or intangible, which shall pass by will or by the statutes of inheritance of this or .any other state, or by deed, grant, sale, or gift made or intended to take effect in possession or enjoyment after the death of the grantor or donor, to any person in trust or otherwise,…
2Cases cited30 opinions
- Spreckels v. SpreckelsCalifornia Supreme Court · 1897
- In re the Estate of BurdickCalifornia Supreme Court · 1896
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- Gray v. WhittemoreMassachusetts Supreme Judicial Court · 1906
- McNutt v. McNuttIndiana Supreme Court · 1888
25 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- In re the Estate of WilliamsNevada Supreme Court · 1916
- In re Osgood's EstateUtah Supreme Court · 1918
- In re the Estate of CastleHawaii Supreme Court · 1919
- State ex rel. Pettit v. Probate CourtSupreme Court of Minnesota · 1917
17 more not listed; retrieve them via the Exa API.