Russell v. Cogswell

The supplemental opinion of the court was delivered by

Hoch, J.:

It was stated in the opinion filed in this case on January 27, 1940 [ante, p>. 14, 98 P. 2d 179), that in view of the conclusions reached on other questions involved, the court considered it unnecessary to pass upon the plaintiff’s contention that there is no provision in the Kansas inheritance tax law under which a tax can validly be imposed upon property passing by deed, grant or gift, “made or intended to take effect in possession or enjoyment after the death of the grantor.” We have now given consideration to the facts of the…