Legal Opinion
In re the Estate of Wheatley
District Court, Virgin Islands
Decided July 31, 1959No. Probate No. 19-1958PublishedCited by 5 opinions
1Opinion of the CourtGordon, Judge
The question involved in this estate at the present time is whether Rose Marie Wheatley, legitimate daughter of Orthniel Wheatley, adopted by the deceased Romalia Wheatley and her husband, is subject to inheritance tax of two per cent or fourteen per cent.
On April 19,1958, Romalia Wheatley died leaving a Last Will and Testament as well as a Codicil, in which she devised and bequeathed certain real and personal property to Rose Marie Wheatley. A statement for inheritance tax purposes was filed in the estate showing a distributable balance of $81,154.90, due to Rose Marie Wheatley, and in which…
2Cases cited6 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- Estate of Cupples v. KoelnSupreme Court of Missouri · 1917
- Hoellinger v. MolzhonNorth Dakota Supreme Court · 1950
- In Re: Estate of HewittSupreme Court of Florida · 1943
- Minshall v. BerryhillSupreme Court of Oklahoma · 1921
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Department of Revenue v. MartinCourt of Appeals of Oregon · 1970
- In re the Adoption of Infant ShermanSuperior Court of The Virgin Islands · 2007
- In re the Adoption of WilliamsSupreme Court of The Virgin Islands · 1977
- In re the Estate of HodgeSupreme Court of The Virgin Islands · 1989
- In re the Adoption of Infant ShermanSupreme Court of The Virgin Islands · 2008