In re Fox's Estate
Michigan Supreme Court
Case made from Kent; Sessions, J., presiding. John F. Wilkinson, deputy auditor general, appealed to the circuit court from an order of the probate court determining the amount of inheritance tax due the State from the estate of E. Crofton Fox, deceased. A judgment overruling the order of the probate court is reviewed by the estate upon a case made.
1Opinion of the CourtMontgomery, J.
This case is reported in 154 Mich. 5 (117 N. W. 558). The facts are there sufficiently stated. A rehearing has been granted upon the question of whether, in the determination of an inheritance tax, a debt of the deceased secured by real estate mortgage should be deducted from the personal estate in determining the amount upon which the tax is to be paid. The conclusion was reached in our former opinion that no deduction should be made on account of such mortgage indebtedness. In reaching that conclusion reliance was placed upon New York decisions, which are based upon a statute similar to our…
2Cases cited6 opinions
- Larzelere v. LarzelereMichigan Supreme Court · 1878
- In re Fox's EstateMichigan Supreme Court · 1908
- In re LivingstonAppellate Division of the Supreme Court of the State of New York · 1896
- Osmun v. Oakland Circuit JudgeMichigan Supreme Court · 1895
- Willard v. Van LeeuwenMichigan Supreme Court · 1885
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Doe v. Department of Social ServicesMichigan Supreme Court · 1992
- Will of HurleyWisconsin Supreme Court · 1927
- In re the Transfer Tax upon the Estate of VanderbiltAppellate Division of the Supreme Court of the State of New York · 1919
- In Re McCornack EstateMichigan Court of Appeals · 1977
- National Bank v. Department of TreasuryMichigan Court of Appeals · 1977
2 more not listed; retrieve them via the Exa API.