Legal Opinion
Department of Revenue v. Baxter
Alaska Supreme Court
Decided June 25, 1971No. 1351PublishedCited by 9 opinions
1Opinion of the Court
OPINION
RABINOWITZ, Justice.
This appeal raises difficult questions concerning the application of Alaska’s inheritance and transfer tax to the interests of a nonresident decedent, as vendor, in several executory contracts of sale relating to real properties located within the State of Alaska.
Appellee, Von R. Baxter, as executor of the estate of Julius C. Morris, instituted suit in the superior court to recover Alaska transfer taxes in the amount of $7,037.70 paid under protest. Morris died a domiciliary of the State of Washington holding the vendor’s interests in three executory contracts to…
2Cases cited23 opinions
- Curry v. McCanlessSupreme Court of the United States · 1939
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Frick Et Al. v. PennsylvaniaSupreme Court of the United States · 1925
- Graves v. ElliottSupreme Court of the United States · 1939
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Boucher v. BomhoffAlaska Supreme Court · 1972
- Hagberg v. Alaska National BankAlaska Supreme Court · 1978
- McCormick v. GroveAlaska Supreme Court · 1972
- Estate of HighbergerSupreme Court of Pennsylvania · 1976
- Landmark First National Bank of Fort Lauderdale v. Commissioner of Corporations & TaxationMassachusetts Appeals Court · 1978
4 more not listed; retrieve them via the Exa API.