Legal Opinion
English v. Iowa Department of Revenue
Supreme Court of Iowa
Decided March 28, 1973No. 55685PublishedCited by 2 opinions
1Opinion of the Court
UHLENHOPP, Justice.
This appeal involves the meaning of the expression, “transfer of property in respect of which the transferor reserves to himself a life income or interest,” in the Iowa inheritance tax statute. Code 1973, § 450.-3(3).
On January 30, 1952, Hannah English conveyed a farm to Mae Carr. The deed recited so far as now relevant:
KNOW ALL MEN BY THESE PRESENTS, that Hannah English, a widow ... in consideration of the sum of One Dollar and upon the further consideration and agreement by the grantee herein, which shall be binding upon her heirs and assigns, to pay the grantor the sum…
2Cases cited22 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Estate of MadisonCalifornia Supreme Court · 1945
- Barber's EstateSupreme Court of Pennsylvania · 1931
- Briney v. Tri-State Mutual Grain Dealers Fire InsuranceSupreme Court of Iowa · 1962
- Gallaher v. HerbertIllinois Supreme Court · 1886
17 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Van Duzer v. Iowa State Department of RevenueSupreme Court of Iowa · 1985
- Bryce's Mountain Resort, Inc. v. CommissionerUnited States Tax Court · 1985