De Sauvage v. State Tax Commission

This suit for a declaratory judgment involves the construction of sections 450.11 and 567.8 of the Code of Iowa, 1958. The inheritance tax involved has been paid at the rate of 20% and recovery of one half thereof is sought. The sole question is whether the applicable rate of inheritance tax is 20% as provided by the former section or 10% under the terms of the latter section, both set out as follows:

“450.11 Alien beneficiaries. When property or any interest therein shall pass to heirs, devisees, or other beneficiaries subject to the tax imposed by this chapter, who are aliens, nonresidents…