Wieting v. Morrow
Supreme Court of Iowa
Appeal from Tama District Court. — Iíon. C. B. Bradshaw, Judge. This action involves tbe question of tbe basis of computation of the collateral inheritance tax due the state of Iowa upon the estate of Philip G. Wieting, a resident and citizen of New York. The deceased died testate in the state of New York February 15, 1906, leaving no direct heirs, but leaving a widow who is the executrix of his will, and as such is the plaintiff herein.
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Appeal from Tama District Court. — Iíon. C. B. Bradshaw, Judge. This action involves tbe question of tbe basis of computation of the collateral inheritance tax due the state of Iowa upon the estate of Philip G. Wieting, a resident and citizen of New York. The deceased died testate in the state of New York February 15, 1906, leaving no direct heirs, but leaving a widow who is the executrix of his will, and as such is the plaintiff herein. The testator left property both in New York and in Iowa. A dispute having arisen between the executrix' and the Treasurer of State as to the basis of the…
1Opinion of the CourtEvans, J.
The ease was tried upon a stipulation of facts. The estate of the testator is valued at $167,371. This valuation includes property located in Iowa to the value of $43,762. The remainder of the property is located in New York. The estate consists of both personal and real property both in Iowa and New York. The indebtedness of the estate is $16,300. The proportion of the debt .which should be charged against the Iowa property under our statute is agreed to be $4,262 leaving the net value of Iowa property at $39,500. By his will the testator .devised to his widow an “undivided one-third of all…
2Cases cited4 opinions
- In re the Estate of StoneSupreme Court of Iowa · 1906
- Herriott v. PotterSupreme Court of Iowa · 1902
- Home Savings Bank v. MorrisSupreme Court of Iowa · 1909
- Morrow v. DurantSupreme Court of Iowa · 1908
3Cited by9 opinions
- In re Estate of SanfordSupreme Court of Iowa · 1919
- In Re Estate of MeinertSupreme Court of Iowa · 1927
- Coleman, Aud. Pub. Accts. v. Reamer's Exe.Court of Appeals of Kentucky (pre-1976) · 1931
- Crown Concrete Company v. ConklingSupreme Court of Iowa · 1956
- Eddy v. ShortSupreme Court of Iowa · 1920
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