Blackburn v. State
Montana Supreme Court
Appeal from District Court, Silver Bow County; J. J. Lynch, Judge. Action by Hannah A. Blackburn, and another against the State of Montana and another. From an order of the district court fixing the value of an estate for inheritance tax purposes, plaintiffs appeal. From an examination of sections 7724, 7509-7511, and 7546, Revised Codes, it appears that the widow’s right to her family allowance is in no manner dependent upon the provisions of the will, if there be a will.
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Appeal from District Court, Silver Bow County; J. J. Lynch, Judge. Action by Hannah A. Blackburn, and another against the State of Montana and another. From an order of the district court fixing the value of an estate for inheritance tax purposes, plaintiffs appeal. From an examination of sections 7724, 7509-7511, and 7546, Revised Codes, it appears that the widow’s right to her family allowance is in no manner dependent upon the provisions of the will, if there be a will. The moneys paid to the widow for a family allowance, therefore, cannot be said “to pass by will.” It is equally clear…
1Opinion of the CourtJustice Sanner
This appeal is from orders of the district court of Silver Bow county fixing the clear value of the estate of Gideon E. Blackburn, deceased, at $9,960.30, and requiring the administrator to pay as inheritance tax thereon the sum of $99.60. *237It is established by the record and conceded that under a previous order duly made the family allowance paid and due the widow of said deceased amounts to $3,375; that this sum was not deducted from, but was included in, the value of the estate as fixed by the orders; and that, if deducted, the clear value of the estate would fall below $7,500. The…
2Cases cited8 opinions
- Kennedy v. McDougalCalifornia Supreme Court · 1910
- Crenshaw v. MooreTennessee Supreme Court · 1911
- Dougherty v. DoughertyMontana Supreme Court · 1906
- Wilson v. WilsonSupreme Court of Colorado · 1913
- In re the Taxable Transfer of Property of DimonsAppellate Division of the Supreme Court of the State of New York · 1903
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re Wilson's EstateMontana Supreme Court · 1936
- State ex rel. Pettit v. Probate CourtSupreme Court of Minnesota · 1917
- Fullbright v. BoardmanSupreme Court of Georgia · 1924
- State v. EisenhauerMontana Supreme Court · 1921
- In Re Oppenheimer's EstateMontana Supreme Court · 1925
6 more not listed; retrieve them via the Exa API.