In re Rogers' Estate
Michigan Supreme Court
Case made from Livingston; Miner, J. James B. Bradley, auditor general, appealed to the. circuit court from an order determining that certain property was not subject to an inheritance tax. There was judgment for the auditor general, and Polly M. Rogers, ancillary administratrix of the estate of Hosea Rogers, deceased, appeals.
1Opinion of the CourtMoore, J.
This is a case brought for the purpose of recovering, under the provisions of Act No. 195 of the Public Acts of 1903, an inheritance tax. The probate court held it could not be recovered. The circuit court held it could. The facts are not disputed, and, briefly stated, are as follows: Hosea Rogers died at his home in the State of New York in 1904. Administration of the estate was granted in New York. Ancillary proceedings were had in Livingston county, in this State. All of the *306estate which in this proceeding is sought to be bound with an inheritance tax consists of mortgages, notes, and land…
2Cases cited14 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Blackstone v. MillerSupreme Court of the United States · 1903
- United States v. PerkinsSupreme Court of the United States · 1896
- New Orleans v. StempelSupreme Court of the United States · 1899
- Chicago, Rock Island & Pacific Railway Co. v. SturmSupreme Court of the United States · 1899
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3Cited by11 opinions
- Kinney v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1911
- Fuller v. S. C. Tax CommissionSupreme Court of South Carolina · 1924
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of North Carolina · 1924
- Chambers v. MumfordCalifornia Supreme Court · 1921
- Helser v. StateCourt of Appeals of Maryland · 1916
6 more not listed; retrieve them via the Exa API.