In re the Estate of Anderson
Supreme Court of Iowa
Appeal from Mitchell District Court. — Hon. J. F. Clyde, Judge. Anna Margrethe Anderson died testate September 16, 1909. Her will was probated, and H. S. IToug appointed executor. The latter dying, C. L. Hanson was appointed administrator with the will annexed.
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Appeal from Mitchell District Court. — Hon. J. F. Clyde, Judge. Anna Margrethe Anderson died testate September 16, 1909. Her will was probated, and H. S. IToug appointed executor. The latter dying, C. L. Hanson was appointed administrator with the will annexed. On November 22, 1911, he filed his final report disclosing that after paying debts, costs of administration, and specific legacies, there remained of the proceeds of the personal property in his hands $1,652.97 and of the realty, which the will directed to be converted into cash, $900. A collateral inheritance tax with interest…
1Opinion of the CourtLadd, C. J.
The decedent at the time of her death was a resident and citizen of Iowa. Being childless, she left the bulk of her estate to the children of a deceased brother and two sisters, all of whom were then residents of Denmark and subjects of that kingdom. In his final report the administrator with the will annexed credited himself with $513.96 paid the treasurer of the state as inheritance tax, being 20 per cent, of the portion of the estate to be distributed to the above legatees, in pursuance of section 1467 of the Code Supp. 1907 as amended. This statute reads:
*619All property within the…
2Cases cited11 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. PerkinsSupreme Court of the United States · 1896
- Geofroy v. RiggsSupreme Court of the United States · 1890
- Adams v. AkerlundIllinois Supreme Court · 1897
- Estate of Stixrud v. StateWashington Supreme Court · 1910
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3Cited by13 opinions
- De Sauvage v. State Tax CommissionSupreme Court of Iowa · 1960
- Widney v. HessSupreme Court of Iowa · 1950
- Estate of Dieleman v. Department of RevenueSupreme Court of Iowa · 1974
- Petersen v. Iowa Ex Rel. State TreasurerSupreme Court of the United States · 1917
- Aerovias Interamericanas De Panama, S.A. v. Board of County CommissionersDistrict Court, S.D. Florida · 1961
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