In re Estate of Peterson
Supreme Court of Iowa
Appeal from Plymouth District Court. — Hon. ¥m. Hutchinson, Judge. Appeal from an order subjecting the estate of John Peterson, deceased, to the payment of an inheritance tax. Decedent’s heirs appeal.
1Opinion of the CourtDeemer, C. J.
John Peterson, a native of Sweden, but a naturalized citizen of the United States, died intestate in Plymouth County, Iowa, on March 13, 1909, unmarried, and without any direct heirs. His heirs were nephews and nieces, or their surviving spouses or children, w-ho took from one-fourth to one-eighteenth of his estate. One nephew and one niece are naturalized citizens in the states of Illinois and Wisconsin respectively. The other heirs are non-resident aliens, living in Sweden. The estate consisted of eighty acres of land, appraised at $8,800.00, and personal property valued at $5,386.42. The…
2Cases cited19 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- Nunnemacher v. StateWisconsin Supreme Court · 1906
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3Cited by5 opinions
- De Sauvage v. State Tax CommissionSupreme Court of Iowa · 1960
- Duus v. BrownSupreme Court of the United States · 1917
- Moody v. HagenNorth Dakota Supreme Court · 1917
- In Re Estate of AndersonSupreme Court of Iowa · 1928
- Brown v. PetersonSupreme Court of Iowa · 1919