Legal Opinion
State Ex Rel. Thornton v. Probate Court
Supreme Court of Minnesota
Decided June 17, 1932No. Nos. 29,038, 29,076PublishedCited by 24 opinions
1Opinion of the CourtHolt, J.
Certiorari to the probate court of Ramsey county to review its orders imposing and fixing the amount of a succession tax arising out of certain contracts issued to the decedent by three insurance companies.
Relators, the executors of the estate of Joseph M. Thornton, deceased, present for decision the question whether the rights of the beneficiaries to succeed to the sums of moneys on so-called annuity insurance contracts or policies issued to deceased are subject to the succession tax law of this state. The facts Avere stipulated and condensed are as follows:
Each of three life insurance…
2Cases cited9 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
- Commonwealth v. Metropolitan Life InsuranceSupreme Court of Pennsylvania · 1916
- People ex rel. Metropolitan Life Insurance v. KnappAppellate Division of the Supreme Court of the State of New York · 1920
- In Re Estate of RisingSupreme Court of Minnesota · 1932
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- State v. Equitable Life Assurance Society of the United StatesNorth Dakota Supreme Court · 1938
- Thornley v. CommissionerUnited States Tax Court · 1943
- Gregg v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1944
- Bodine v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Kansas City Life Insurance v. RaineySupreme Court of Missouri · 1944
19 more not listed; retrieve them via the Exa API.