Larson v. MacMiller
Utah Supreme Court
Appeal from District Court, Third District, Salt Lake County; W«i. E. Bramel, Judge. Action by Daniel 0. Larson, Treasurer of the State of Utah, against John W. MacMiller and another, as executors of estate of Harry S. Harkness, deceased. Judgment for plaintiff for part of sum claimed, and plaintiff appeals.
1Opinion of the CourtWeber, J.
Harry S. Harkness, a resident of New York City, died there January 23, 1919. According to the complaint herein a portion of the personal property of the deceased consisted of 2,000 shares of common stock of the Union Pacific Railroad Company, a Utah corporation, the market value of which on the date of decedent’s death was $254,250. It is to collect the amount plaintiff claims to be due to the state of Utah as an inheritance tax on this stock that this action was brought.
The defendants, who are the executors of the estate of said Harkness, have answered, and denied that the deceased owned…
2Cases cited4 opinions
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- McCurdy v. McCurdyMassachusetts Supreme Judicial Court · 1908
- Dixon v. RickettsUtah Supreme Court · 1903
- Security Trust Co. v. EdwardsSupreme Court of New Jersey · 1917
3Cited by12 opinions
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Untermeyer v. State Tax CommissionUtah Supreme Court · 1942
- State Tax Commission v. BackmanUtah Supreme Court · 1936
- City Bank Farmers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1934
- Zion's Savings Bank & Trust Co. v. State Tax Commission (In re Reynolds' Estate)Utah Supreme Court · 1936
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