In Re Estate of Lund

A. W. Lund, a resident of River Falls, Wisconsin, died in December, 1929, leaving a large estate, part of which, consisted of common and preferred shares of stock in Minnesota corporations which have their only place of business and substantially all their property in Minnesota. The state of Minnesota seeks to impose its inheritance tax upon the transfer of such shares. The trial court' found in favor of the state, and the personal representative of Lund’s estate has appealed.

The appellant contends that the imposition of the tax is in violation of the fourteenth amendment to the constitution…