Legal Opinion
Guinness v. State
Washington Supreme Court
Decided June 26, 1952No. 31668PublishedCited by 21 opinions
1Opinion of the Court
FinleYj J.
Arthur Ernest Guinness, a nonresident of our country, domiciled in Great Britain, died there on March 22, 1949. He owned the luxury yacht “Fantome.” At the time of his death, it was moored at Seattle, Washington, where it had been left continuously for a number of years. By his will, probated in Great Britain, the yacht passed to respondents, as trustees for the benefit of (1) the wife, (2) the children of Mr. Guinness, and (3) certain other persons. The state of Washington asserted and is pressing a claim for the collection of inheritance tax relative to the yacht.
The yacht, as…
2Cases cited25 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- New Orleans v. StempelSupreme Court of the United States · 1899
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3Cited by21 opinions
- Roza Irrigation District v. StateWashington Supreme Court · 1972
- Amburn v. DalyWashington Supreme Court · 1972
- In Re Estates of DonnellyWashington Supreme Court · 1972
- Dravo Corp. v. City of TacomaWashington Supreme Court · 1972
- Kelleher v. Ephrata School District No. 165Washington Supreme Court · 1960
16 more not listed; retrieve them via the Exa API.