State v. Thomas
Supreme Court of Iowa
Appeal from Audubon District Court. — Hon. E. B. Woodruee, Judge. In a proceeding iu probate for tbe settlement of tbe estate of J. T. Bell, deceased, the treasurer of state made application to have a collateral inheritance tax assessed against the estate on account of two hundred and forty acres of land passing by inheritance to collateral heirs.
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Appeal from Audubon District Court. — Hon. E. B. Woodruee, Judge. In a proceeding iu probate for tbe settlement of tbe estate of J. T. Bell, deceased, the treasurer of state made application to have a collateral inheritance tax assessed against the estate on account of two hundred and forty acres of land passing by inheritance to collateral heirs. This application was denied as to a three-fourths interest in the land claimed by defendants to have been conveyed to them by decedent prior to his death, and the state appeals.
1Opinion of the CourtMcClain, J.
The decedent died unmarried and without children, leaving as his heirs a brother and two sisters, who are made codefendants with his administrator. On March 31, 1908, about two months prior to his death, the deceased owned two hundred and forty acres of land, and executed a warranty deed purporting to convey to his brother and sisters the undivided three-fourths interest in said land, adding the following clause: “It is my intention in executing this deed to convey to each of the grantees named an undivided one-fourth interest in said real estate, and that I retain an undivided one-fourth…
2Cases cited16 opinions
- Trask v. TraskSupreme Court of Iowa · 1894
- Matheson v. MathesonSupreme Court of Iowa · 1908
- Robinson v. GouldSupreme Court of Iowa · 1868
- Furenes v. EideSupreme Court of Iowa · 1899
- Craven v. WinterSupreme Court of Iowa · 1874
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Rule v. CareySupreme Court of Iowa · 1916
- Kyle v. KyleSupreme Court of Iowa · 1916
- Goodman v. AndrewsSupreme Court of Iowa · 1927
- Hilliard v. HilliardSupreme Court of Iowa · 1949
- Leighton v. LeightonSupreme Court of Iowa · 1923
9 more not listed; retrieve them via the Exa API.