Legal Opinion
State Tax Commission v. Backman
Utah Supreme Court
Decided February 20, 1936No. 5661PublishedCited by 17 opinions
1Opinion of the Court
FOLLAND, Justice.
This appeal is for the purpose of deciding whether a bequest to the University of Utah is subject to the state inheritance tax. Mary P. Carlson died testate on July 30,1938. She was a resident of Salt Lake county, Utah. In her will she made numerous bequests to named beneficiaries and to the University of Utah as residuary legatee. The executor in computing the inheritance tax due the state of Utah took a deduction in the sum of $65,519.12, that being the share of the estate which would go to the residuary legatee. The state tax commission filed objections in the probate…
2Cases cited26 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Stebbins v. RileySupreme Court of the United States · 1925
- Knowles's EstateSupreme Court of Pennsylvania · 1929
- In Re the Accounting of HamlinNew York Court of Appeals · 1919
21 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Beals v. MagenisMassachusetts Supreme Judicial Court · 1940
- Thompson v. Harris, Warden. Demmick v. SameUtah Supreme Court · 1943
- Berg v. BergNebraska Supreme Court · 1941
- In Re Clark's EstateUtah Supreme Court · 1960
- In Re Fenner's EstateUtah Supreme Court · 1954
12 more not listed; retrieve them via the Exa API.