State v. Harnischfeger
Wisconsin Supreme Court
1Opinion of the Court
The following opinion was filed April 5, 1932 :
Nelson, J.
This appeal presents two questions for determination :(1) Does the evidence sustain the conclusion of the county court that the gifts made by deceased within two years prior to his death were made in contemplation of death ?(2) Did the court err in striking out the testimony of Dr. Winnemann and, if so, was such error prejudicial?
So much of sec. 72.01 (3), Stats., as requires consideration is as follows:
“Transfers in contemplation of death. When the transfer is of property, made by a resident . . . by . . . gift, made in contemplation…
2Cases cited11 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Schlesinger v. WisconsinSupreme Court of the United States · 1926
- Stumpf v. MontgomerySupreme Court of Oklahoma · 1924
- State v. PabstWisconsin Supreme Court · 1909
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Wadsworth's EstateMontana Supreme Court · 1932
- Mossberg v. McLaughlinSupreme Court of Connecticut · 1939
- State v. DanielsWisconsin Supreme Court · 1937
- Gallun v. Tax CommissionWisconsin Supreme Court · 1934
- Harnischfeger v. CommissionerUnited States Board of Tax Appeals · 1934
1 more not listed; retrieve them via the Exa API.