Smith v. State
Wisconsin Supreme Court
Arreal from a judgment of the circuit court fox Milwaukee county: F. C. Esohweilee, Circuit Judge. The appeal is from a judgment of the circuit court affirming the order of the county court of Milwaukee county.
1Opinion of the CourtTimlin, J.
The State and the County of Milwaukee appeal from a judgment refusing to charge an inheritance tax upon the transaction of giving and receiving an allowance to the widow for her support and that of the children pending the administration of the estate, under sub. (2) of sec. 3935, Stats. 1913. Sec. 1087 — 1, Stats. 1913, imposes an inheritance tax “upon any transfer of property, . . . when the transfer is by will or by the intestate laws of this state from any person dying possessed of the property while a resident of the state, ... or a nonresident leaving property within the jurisdiction of…
2Cases cited4 opinions
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- Billings v. PeopleIllinois Supreme Court · 1901
- Crenshaw v. MooreTennessee Supreme Court · 1911
- Board of Trustees of Lawrence University v. Outagamie CountyWisconsin Supreme Court · 1912
3Cited by19 opinions
- In Re Wilson's EstateMontana Supreme Court · 1936
- Village of Plain v. HarderWisconsin Supreme Court · 1955
- Beck v. StateWisconsin Supreme Court · 1928
- Alexander v. CommissionerUnited States Tax Court · 1955
- Johnson v. Chemical Supply Co.Wisconsin Supreme Court · 1968
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