Wittwer v. Pemberton
Washington Supreme Court
1Opinion of the Court
MILLARD, C.J., BLAKE, and STEINERT, JJ., dissent. John Jacob Wittwer died April 2, 1931. His estate was probated in King county, and the administration was still pending when chapter 180, title XV, Laws of 1935, p. 768, became effective. The estate consisted of community property which theretofore, in accordance with then existing laws, had been appraised at $687,923.99. March 19, 1932, there was paid to the state of Washington $10,090.77, on account of inheritance taxes. Subsequently, the internal revenue department, for the purpose of determining the amount of estate tax due the United…
2Cases cited9 opinions
- In Re Fotheringham's EstateWashington Supreme Court · 1935
- Succession of PizzatiSupreme Court of Louisiana · 1917
- In Re Colman's EstateWashington Supreme Court · 1936
- In Re Ward's EstateWashington Supreme Court · 1935
- Butterworth v. BredemeyerWashington Supreme Court · 1913
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3Cited by10 opinions
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Lang's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Estate of AtwellCalifornia Court of Appeal · 1948
- Seattle First National Bank v. Bank of California, N.A.Washington Supreme Court · 1951
- Central Trust Co. v. JamesWest Virginia Supreme Court · 1938
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