Freitag v. Huiskamp

166 N.W.2d 915 (1969)

Loretta FREITAG, Lee County Treasurer, Lee County, Iowa, Appellant,

v.

Carl C. HUISKAMP, Executor of the Estate of Eva L. Huiskamp, deceased, Appellee.

No. 53259.

Supreme Court of Iowa.

April 8, 1969.

Rehearing Denied June 10, 1969.

Robert B. Dickey, Keokuk, for appellant.

Boyd, Walker & Concannon, Keokuk, for appellee.

SNELL, Justice.

This is an action at law by a county treasurer for the collection of moneys and credits tax on previously untaxed securities.

Since the action was started there has been a change in the personnel of the Treasurer's office and the taxpayer has died.…