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Legal Opinion

Keith County v. Methodist Children's Home

Nebraska Supreme Court

Decided July 31, 1942No. 31329PublishedCited by 11 opinions

1Opinion of the CourtMessmore, J.

This is an appeal from a decree of the district court for Deuel county, entered May 23, 1941, reversing and modifying an assessment of inheritance taxes in the estate of Charles C. Sautter, deceased, entered by the county court of Deuel county against the legatees and devisees named in the will of the decedent. Charles C. Sautter died November 6, 1938, a resident of Deuel county, Nebraska., possessing real estate located in Keith county; also considerable personal estate whose situs was his residence and legal domicile. His last will and testament was admitted to probate in the county court…

2Cases cited36 opinions

  1. Ohio & Mississippi Railroad v. WheelerSupreme Court of the United States · 1862
  2. Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
  3. Matter of Estate of PrimeNew York Court of Appeals · 1893
  4. State ex rel. Taggart v. HolcombSupreme Court of Kansas · 1911
  5. Board of Education of the Kentucky Annual Conference of the Methodist Episcopal Church v. IllinoisSupreme Court of the United States · 1906

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3Cited by11 opinions

  1. Methodist Book Concern v. State Tax CommissionOregon Supreme Court · 1949
  2. Omaha National Bank v. JensenNebraska Supreme Court · 1953
  3. In Re Halstead's EstateNebraska Supreme Court · 1951
  4. Clutter v. MerrickNebraska Supreme Court · 1956
  5. County of Keith v. TriskaNebraska Supreme Court · 1959

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