In re Estate of Sanford
Supreme Court of Iowa
Appeal from Gass District Court. — J. B. Rockafellow, Judge. This is an appeal from the finding and decree of the district court of Cass County, bolding the estate of Hetta A. Sanford liable for the payment of a collateral inheritance tax. E. H. Hoyt, treasurer, F. M. Nichols, executor, Charles W. Sanford, Daisy E. Sanford, and other residuary legatees appeal.
1Opinion of the CourtStevens, J.
1. Conversion : equitable conversion: extent to which aoc-trine carried. Hetta A. Sanford, a resident of Cass County, Iowa, died testate on December 20, 1916, seized and possessed of real and personal property of the approximate value of $230,000. Of this amount, $35,054.- , , , , , ’ 69 was personal property; and the rest, real r estate situated in Iowa, Nebraska, and Mis- ’ ’ souri. The Missouri land was devised in fee, and does not enter into our consideration in this case. Her will made money bequests to the extent of $147,800 to various collateral relatives, friends, missionary…
2Cases cited62 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912
- Matter of Estate of SwiftNew York Court of Appeals · 1893
57 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- State v. SpokaneWashington Supreme Court · 1922
- Estate of WatkinsonCalifornia Supreme Court · 1923
- In re Fish's EstateMichigan Supreme Court · 1922
- In Re Estate of SheelerSupreme Court of Iowa · 1939
- In Re Estate of DodgeSupreme Court of Iowa · 1929
23 more not listed; retrieve them via the Exa API.