Legal Opinion

In Re Stutzman's Estate

New Mexico Supreme Court

Decided November 3, 1953No. 5686PublishedCited by 6 opinions

1Opinion of the Court

262 P.2d 990 (1953)

57 N.M. 710

In re STUTZMAN'S ESTATE.

STUTZMAN

v.

BUREAU OF REVENUE.

No. 5686.

Supreme Court of New Mexico.

November 3, 1953.

John B. Wright, Raton, for appellant.

Chester A. Hunker, Santa Fe, for appellee.

SEYMOUR, Justice.

This matter arises upon assessment of tax by the Succession Tax Division of the Bureau of Revenue of the State of New Mexico in the estate of Frank A. Stutzman, deceased, to which assessment, executrix filed objections. The matter was heard by the district court after removal from the probate court upon an agreed statement of facts.

The formal assessment of tax,…

2Cases cited9 opinions

  1. Riggs v. Del DragoSupreme Court of the United States · 1942
  2. Beals ex rel. Walker v. AresNew Mexico Supreme Court · 1919
  3. In Re Gallagher's WillNew Mexico Supreme Court · 1953
  4. McDonald v. SennNew Mexico Supreme Court · 1949
  5. Dillard v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1948

4 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Porter v. CommissionerUnited States Tax Court · 1967
  2. Reed v. NevinsNew Mexico Supreme Court · 1967
  3. Houston v. YoungNew Mexico Supreme Court · 1980
  4. Herrera v. Health and Social ServicesNew Mexico Court of Appeals · 1978
  5. Porter v. CommissionerUnited States Tax Court · 1967

1 more not listed; retrieve them via the Exa API.

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