In Re Estates of Harkness
Supreme Court of Oklahoma
Error from District Court, -Oklahoma County; Edward D. Oldfield. Judge. Three separate actions by the State and the State Auditor, on relation of the Attorney general, to enforce inheritance tax against the respective estates of William L. Harkness. Charles W. Harkness. and Harry S. Harkness, deceased. From adverse judgments, plaintiffs bring error.
1Opinion of the CourtHarrison, C. J.
This appeal involves the validity of our inheritance tax laws, viz., chapter 162, Session Laws 1915, as amended by chapter 296, Session Laws 1919 r the direct question being whether the state can impose an inheritance tax -upon the right of nonresident heirs to inherit shares of corporate stock, owned by a nonresident decedent in a foreign corporation doing business in this state. For example: ’ Certain foreign corporations, organized under the laws of and domiciled in other states, are each doing business in this state and have corporate property located within the state. A resident of…
2Cases cited29 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gibbons v. MahonSupreme Court of the United States · 1890
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Tilt v. KelseySupreme Court of the United States · 1907
- People Ex Rel. Hatch v. . ReardonNew York Court of Appeals · 1906
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3Cited by29 opinions
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of the United States · 1926
- Canfield v. CanfieldSupreme Court of Oklahoma · 1934
- Spivey & McGill v. NixonSupreme Court of Oklahoma · 1933
- Tyler v. Dane CountyDistrict Court, W.D. Wisconsin · 1923
- Rhode Island Hospital Trust Co. v. DoughtonSupreme Court of North Carolina · 1924
24 more not listed; retrieve them via the Exa API.