Legal Opinion
In Re Chavez Estate
New Mexico Supreme Court
Decided August 14, 1929No. 3312PublishedCited by 19 opinions
1Opinion of the Court
OPINION OF THE COURT
The one question presented by this appeal is whether or not a succession tax under chapter 179, Laws of 1921, is payable upon the interest of a deceased wife in community property, the husband surviving.
Section 2, c. 179, Laws of 1921, provided: "All estates (of deceased persons) which shall pass by will or inheritance or by other statutes * * * shall be liable to" a succession tax.
The question then narrows down to this: Does the surviving husband take the wife's interest in the community property by "inheritance" or "other statutes" within the meaning of the Act of 1921?…
2Cases cited2 opinions
- Beals ex rel. Walker v. AresNew Mexico Supreme Court · 1919
- Baca v. Village of BelenNew Mexico Supreme Court · 1925
3Cited by19 opinions
- Swink v. FingadoNew Mexico Supreme Court · 1993
- Dillard v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1948
- Hernandez v. BeckerCourt of Appeals for the Tenth Circuit · 1931
- In Re Miller's EstateNew Mexico Supreme Court · 1940
- Reed v. NevinsNew Mexico Supreme Court · 1967
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