Estate of Lincoln v. Briggs

HARRIS, Justice.

This appeal presents a narrow question in the field of inheritance tax. The question is whether the interest of decedent vendor in foreign real estate is includable in his estate for Iowa inheritance tax purposes. The trial court ruled such an interest was includable. We affirm.

Prior to her death, Ruth E. Lincoln, the decedent, had owned real estate in Illinois and had entered into a contract for its sale. Her executor was thereafter compelled by the Iowa Department of Revenue to include her interest as an asset upon which Iowa inheritance tax was assessed.

The trial court…