King v. Carroll
Supreme Court of Iowa
Appeal from Linn District Court.— Hon. J. H. Preston. Judge. Pxaintiee appealed to the district court from an assessment on moneys and credits against him for the years 1900 to 1903, inclusive. Upon a trial in that court it was found that plaintiff was not subject to an assessment on moneys and credits for the years named, and the assessment was vacated and set aside. Defendant appeals.
1Opinion of the CourtDeemer, J.
m 1. Taxation: of debts'”1 The sole question in the case is: Is plaintiff entitled to a deduction from his moneys and credits of the amount of a note which we shall presently set out in full ? Plaintiff is the president of Cornell Col-, x leS'e> institution of learning is located at Mt. Yernon, in this state. That college was seeking to- enlarge its endowment, that it might increase the scope of its work, and plaintiff, to aid therein, his wife joining him, made, executed, and delivered the instrument of which the following is a true copy:
$20,000. Mount Yernon, Iowa, February 15, 1898. For…
2Cases cited8 opinions
- Bowman v. Montcalm Circuit JudgeMichigan Supreme Court · 1902
- Simpson Centenary College v. BryanSupreme Court of Iowa · 1878
- Waters v. Union Trust Co.Michigan Supreme Court · 1902
- First Methodist Episcopal Church v. DonnellSupreme Court of Iowa · 1899
- McDonald v. GraySupreme Court of Iowa · 1861
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3Cited by5 opinions
- Brokaw v. McElroySupreme Court of Iowa · 1913
- Dennis v. Independent School District of WalkerSupreme Court of Iowa · 1914
- Young Men's Christian Assn. v. CawardSupreme Court of Iowa · 1931
- Board of Trustees v. NoyesSupreme Court of Iowa · 1914
- Depauw University v. AnkenyWashington Supreme Court · 1917