State ex rel. Williams v. Probate Court of Lyon County
Supreme Court of Minnesota
Upon the relation of Ada Frances Williams and others the supreme court granted its writ of certiorari directed to the probate, court of Lyon county and the Honorable J. V. Mathews, judge thereof, to review the proceedings in that court determining inheritance taxes upon the estate of James W. Williams, deceased.
1Opinion of the Court
Dibell, C.
1. This is a writ of certiorari to the probate court of Lyon county to review its judgment determining inheritance taxes in the estate of James W. Williams, deceased. The relators are the widow and the children, two sons and a daughter, of the deceased and are beneficiaries under his will. The only question is whether certain lands, found to be of the value of $46,750, not inventoried, were a part of the decedent’s estate and therefore subject to an inheritance tax. The probate court found that they were and imposed a tax.
The decedent died on January 31, 1917. On January 15, 1915,…
2Cases cited11 opinions
- Fiske v. LawtonSupreme Court of Minnesota · 1913
- Odenbreit v. UtheimSupreme Court of Minnesota · 1915
- Mousseau v. MousseauSupreme Court of Minnesota · 1889
- Wellner v. EcksteinSupreme Court of Minnesota · 1908
- Brown v. StromSupreme Court of Minnesota · 1910
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3Cited by9 opinions
- Colby v. StreetSupreme Court of Minnesota · 1920
- Wilson ex rel. Mitchell v. EricksonSupreme Court of Minnesota · 1920
- Estate of Sorensen v. SorensenNorth Dakota Supreme Court · 1987
- Merchants & Farmers State Bank v. OlsonSupreme Court of Minnesota · 1933
- Leslie v. Minneapolis Society of Fine ArtsSupreme Court of Minnesota · 1977
4 more not listed; retrieve them via the Exa API.