Kohny v. Dunbar
Idaho Supreme Court
APPEAL from the District Court of the Third Judicial District for Ada County. Hon. John F. MacLane, Judge. Appeal by the administratrix of the estate of Albert B. Kohny from an order of the probate court refusing to settle and allow the final account of the administratrix until such time as she paid an inheritance tax upon the one-half interest in the community property belonging to the wife of the deceased.
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APPEAL from the District Court of the Third Judicial District for Ada County. Hon. John F. MacLane, Judge. Appeal by the administratrix of the estate of Albert B. Kohny from an order of the probate court refusing to settle and allow the final account of the administratrix until such time as she paid an inheritance tax upon the one-half interest in the community property belonging to the wife of the deceased. Inasmuch as the California inheritance tax law was enacted after the time of the ruling of the courts of that state upon women’s rights in community property, therefore the legislature…
1Opinion of the CourtAilshie, J.
This appeal involves the construction of sec. 1873 of the Rev. Codes, commonly known as the inheritance tax law. The respondent, Edna R. Kohny, is the widow of Albert B. Kohny, deceased, and is the administratrix of his estate. On the 9th of February, 1909, the administratrix duly made and returned to the probate court of Ada county an appraisement of the estate of her deceased husband, which showed the estate to be of the value of $88,962.70, of which sum $25,485 was the separate estate of Albert B. Kohny and $63,477.70 represented the community estate and property of Albert B. Kohny and…
2Cases cited18 opinions
- Spreckels v. SpreckelsCalifornia Supreme Court · 1897
- In re the Estate of BurdickCalifornia Supreme Court · 1896
- Arnett v. ReadeSupreme Court of the United States · 1911
- Edwards v. BrownTexas Supreme Court · 1887
- Wright v. Hays' Adm'rTexas Supreme Court · 1853
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3Cited by53 opinions
- Beals ex rel. Walker v. AresNew Mexico Supreme Court · 1919
- Tourette v. TouretteArizona Supreme Court · 1914
- Phillips v. PhillipsSupreme Court of Louisiana · 1926
- Morgan v. Firestone Tire & Rubber Co.Idaho Supreme Court · 1948
- Roberts v. WehmeyerCalifornia Supreme Court · 1923
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