Legal Opinion
Department of Revenue v. Michigan National Bank
Michigan Supreme Court
Decided January 5, 1953No. Docket Nos. 71, 72, Calendar Nos. 45,603, 45,604PublishedCited by 1 opinion
1Opinion of the CourtSharpe, J.
These 2 cases, submitted on- separate records, involve the construction of the Michigan inheritance tax law. CL 1948, § 205.201 (Stat Ann 1950 Rev § 7.561). The facts are not in dispute. In the matter of the estate of Oscar C. Cress, deceased, the essential facts are as follows: Oscar C. Cress died on April 21, 1950, a resident of the city of Grand Rapids. He left a will bequeathing the sum of $200 to each of Ms brothers, Elmer W. Cress and Earl H. Cress. After other specific bequests, the remainder of his estate was devised and bequeathed to Marguerite P. Marshall. The 2 brothers, being…
2Cases cited14 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- In re Estate of GravesIllinois Supreme Court · 1909
- In Re Rackham's EstateMichigan Supreme Court · 1951
- In re the Estate of WellsSupreme Court of Iowa · 1909
- Greenwood v. . HolbrookNew York Court of Appeals · 1888
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3Cited by1 opinion
- In Re Cress'estateMichigan Supreme Court · 1953