Sherman v. State
South Dakota Supreme Court
Appeal from Circuit Court, Minnehaha County. Hon. Joseph ' W. Jones, Judge. ' In the matter of the assessment of an inheritance tax upon the estate of Helen G. McKennan, deceased. From an. order of the Circuit Court on Appeal from the County Court, declaring the estate subject to the tax, E. A. Sherman, executor, and others, appeal.
1Opinion of the CourtWhiting, P. J.
This action was brought to test the constitutionality of chapter 54 of the Session Haws of 1905, being the act commonly known as tire “inheritance or succession tax law.”
The will of one Helen G. McKennan was, on the 13th of October, 1906, admitted to probate by the county court of Minnehaha county. The provisions of .such will were set forth in certain findings of fact made by such county court, which findings will be hereinafter referred to. It appears that in September, 1907, the executor of, and trustee under, the above-mentioned will, learning that the county court was about to appoint an…
2Cases cited21 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- In Re the Executors & Legatees of & Under the Last Will & Testament of McPhersonNew York Court of Appeals · 1887
16 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Hunt v. CallaghanArizona Supreme Court · 1927
- Poulsen v. HoffOregon Supreme Court · 1921
- City of Ardmore v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1934
- Phoenix Title & Trust Co. v. Old Dominion Co.Arizona Supreme Court · 1927
22 more not listed; retrieve them via the Exa API.