Lacey v. Treasurer of Iowa
Supreme Court of Iowa
Appeal from Louisa District Court. — Hon. W. S. With-row, Judge. This is. a suit brought for the purpose of having determined the question whether certain real estate was subject to collateral inheritance tax. A demurrer to the petition was sustained, and on plaintiff’s election to stand upon his petition the action was dismissed and the plaintiff appeals.
1Opinion of the CourtMcClain, J.
Prior to 1892, Ellen Cavanaugh died *479seised in fee of a certain quarter section of land,' and left a will purporting to devise this land to John Smith, of whose estate plaintiff is the administrator. The lawful heir of Ellen Cavanaugh was her mother, Sarah Barton, whose heirs presumptive were the brother and two sisters of Ellen Cavanaugh, to wit, Geo. H. Cavanaugh, Sarah Burns, and Emma J. Baymond. Sarah Barton threatened to contest the will of her daughter, Ellen Cavanaugh, devising the land above mentioned to John Smith, whereupon (January 11, 1892), a written agreement was entered into…
2Cases cited15 opinions
- In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- In Re the Transfer Tax Upon the Estate of PellNew York Court of Appeals · 1902
- Estate of Lamb v. MorrowSupreme Court of Iowa · 1908
- Carter v. WhitcombSupreme Court of New Hampshire · 1908
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Coolidge v. LongSupreme Court of the United States · 1931
- Safe Deposit & Trust Co. v. BouseCourt of Appeals of Maryland · 1943
- In Re Thompson's EstateUtah Supreme Court · 1927
- In Re Estate of Aaron CulbertsonSupreme Court of Iowa · 1927
- Brown v. GullifordSupreme Court of Iowa · 1917
9 more not listed; retrieve them via the Exa API.