Legal Opinion

Sheppard v. Desmond

Court of Appeals of Texas

Decided March 10, 1943No. 9384PublishedCited by 4 opinions

1Opinion of the Court

BLAIR, Justice.

Appellee, Bob Desmond, sued appellants, George H. Sheppard, State Comptroller, Jesse James, State Treasurer, and Gerald C. Mann, Attorney General, to recover $334.90, paid under protest as inheritance taxes due by him as devisee of certain real estate under the will of H. Glass,. de*789ceased; and recovered judgment as prayed.

The property was devised to appellee pursuant to an oral contract made with testator during hjs lifetime whereby he agreed to devise the property to appellee in consideration of appellee’s services in living with and caring for testator for the remainder of…

2Cases cited15 opinions

  1. In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
  2. Jones v. StateTexas Commission of Appeals · 1928
  3. In Re the Transfer Tax Upon the Estate of ColeNew York Court of Appeals · 1923
  4. Carter v. CraigSupreme Court of New Hampshire · 1914
  5. Clarke v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917

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3Cited by4 opinions

  1. Estate of VaiCalifornia Supreme Court · 1966
  2. Kelly v. GlaserNew Jersey Superior Court Appellate Division · 1970
  3. Cranston v. BodkinCalifornia Supreme Court · 1966
  4. In re the Estate of McLeodWashington Supreme Court · 1986

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