Estate of Stephenson
Wisconsin Supreme Court
Appeals from an order of the county court of Marinette county: Alvin E. Davis, Judge. May 15, 1916, Isaac Stephenson gave his daughter Mrs. Morgan $23,000. For six year previous to March 15, 1918, he had made additional gifts to his wife, children, grandchildren, and others aggregating nearly $200,000, ranging in amount from $7,300 to a few hundred dollars, over $26,000 of which he gave to Mrs. Morgan in addition to the $23,000 gift.
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Appeals from an order of the county court of Marinette county: Alvin E. Davis, Judge. May 15, 1916, Isaac Stephenson gave his daughter Mrs. Morgan $23,000. For six year previous to March 15, 1918, he had made additional gifts to his wife, children, grandchildren, and others aggregating nearly $200,000, ranging in amount from $7,300 to a few hundred dollars, over $26,000 of which he gave to Mrs. Morgan in addition to the $23,000 gift. May 12, 1917, he executed and delivered a trust deed of a portion of his property, amounting to $4,432,566.28, to certain trustees for the benefit of himself,…
1Opinion of the CourtVinje, J.
The three appeals were briefed and argued together and the assignments of errors covering all are: The court erred (1) in computing the tax on the transfers under the trust deed at the rate in effect at the time of the death of the testator instead of at the rate in effect at the time of the execution of the trust deed; (2) in adding the amount received under the will to the amount received under the trust deed and assessing .the tax on the sum instead of on each transfer separately at the rate in effect at the time thereof; (3) in the method of assessing the contingent remainders; (4) in…
2Cases cited12 opinions
- Nunnemacher v. StateWisconsin Supreme Court · 1906
- State v. PabstWisconsin Supreme Court · 1909
- Dana v. TreasurerMassachusetts Supreme Judicial Court · 1917
- State v. AndersonWisconsin Supreme Court · 1919
- State v. BullenWisconsin Supreme Court · 1910
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3Cited by33 opinions
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- The People v. McCormickIllinois Supreme Court · 1927
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- Miller v. LooHawaii Supreme Court · 1958
- Estate of OppenheimerMontana Supreme Court · 1926
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