Hoyt v. Keegan
Supreme Court of Iowa
Appeal from Clinton District Court.- — A. P. Barker, Judge. Application for an order in probate. The question involved was whether certain property of the state was subject to a collateral inheritance tax. The trial court held adversely to the claim of the treasurer of state for an assessment of such tax, and he has appealed.
1Opinion of the CourtEvans, J.
Henry Breen was, at the time of his decease, an actual resident of Illinois. He died there on July 23, 1915, intestate. He left surviving him neither wife nor child nor parent. His estate, therefore, passed wholly to collateral heirs. The principal administration upon his estate was had in the state of Illinois. At the time of his death, and for some time prior thereto, Jie held a certificate of deposit, in the usual form, of one of the banks of Clinton, Iowa, for $1,518. He also had on deposit in a savings bank at Clinton, Iowa, the sum of $6,207, which was evidenced by a savings bank pass…
2Cases cited15 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- State v. DalrympleCourt of Appeals of Maryland · 1889
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- In Re the Appraisal for Taxation of the Estate of WhitingNew York Court of Appeals · 1896
- Matter of Estate of RomaineNew York Court of Appeals · 1891
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3Cited by7 opinions
- State Ex Rel. Walker v. JonesMontana Supreme Court · 1927
- Waldron v. PeopleSupreme Court of Colorado · 1928
- Chaffin v. JohnsonSupreme Court of Iowa · 1925
- Forman State Trust & Savings Bank v. WegmanSupreme Court of Iowa · 1933
- State v. Estate of BaldwinSupreme Court of Missouri · 1929
2 more not listed; retrieve them via the Exa API.