State v. Brooks

Action to recover an inheritance tax wherein the state’s complaint was held good on general demurrer; and, the question involved having been certified by the district court as important and doubtful, defendant appeals.

February 17, 1896, Charles Thompson, by the trust deed hereinafter referred to, transferred to trustees what probably was the bulk of his rather large estate. He was then a bachelor but married in the following September. He died, a resident of this state, in 1915. His widow followed him in death June 13, 1929. No inheritance tax has ever been determined or collected on the…