State ex rel. Smith v. Probate Court
Supreme Court of Minnesota
Upon the relation of Lyndon A. Smith, Attorney General, this court issued its writ of certiorari directed to the probate court of St. Louis county and the Honorable S. W. Gilpin, .judge thereof, to review the décision of that court in the estate of Jane Thorn Cutler, deceased, holding that the inheritance tax upon the interest of the remaindermen in the trust created by her will is not payable until the termination of such trust.
1Opinion of the Court
Taylor, C.
By writ of certiorari the state brings to this court for review the decision of the probate court of St. Louis county holding that the inheritance tax upon the interest of the remaindermen in the trust created by the will of Jane Thorn Cutler is not payable until the termination of such trust. '
By her will Jane Thorn Cutler bequeathed $150,000, to the Northwestern Trust Company, in trust until her son should either marry, attain the age of 45 years, or die. She directed that the income from the trust fund should be paid to her son quarterly during the continuance of the trust; that,…
2Cases cited7 opinions
- State v. PabstWisconsin Supreme Court · 1909
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- In Re the Transfer Tax Upon the Estate of ZborowskiNew York Court of Appeals · 1914
- In Re the Accounting of TracyNew York Court of Appeals · 1904
- In Re the Transfer Tax Upon the Estate of TerryNew York Court of Appeals · 1916
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3Cited by2 opinions
- In Re Estate of RiceSupreme Court of Minnesota · 1925
- State v. LahiffSupreme Court of Minnesota · 1951