Estate of Lamb v. Morrow
Supreme Court of Iowa
Appeal from Jasper District Court. — Hon. L. E. Willcockson, Judge. Appeal from the action of the district court in refusing to assess a collateral inheritance tax against the property of John R. Lamb, deceased.
1Opinion of the CourtDeemer, J.
I-lic?itance:taxl — In the year 1858 attempt was made by John R. and Mary Lamb to adopt as their child Charlotte Emma Holmes. Articles of adoption were signed by them
and by the father of the adopted child, the mother being dead; but these were neither acknowledged nor recorded, nor did they comply with the statute then in force regarding articles of adoption. William A. Holmes is a son of Charlotte Emma Holmes. September 10, 1900, John R. Lamb and his wife, Mary, conveyed by warranty deed thirty-eight acres of land in Jasper County, Iowa, to William A. Holmes, the expressed consideration…
2Cases cited10 opinions
- In Re the Estate of GreenNew York Court of Appeals · 1897
- In Re the Estate of BrandrethNew York Court of Appeals · 1902
- Reish v. Commonwealth of PennsylvaniaSupreme Court of Pennsylvania · 1884
- Long v. HewittSupreme Court of Iowa · 1876
- Appeal of DuBoisSupreme Court of Pennsylvania · 1888
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3Cited by38 opinions
- Estate of RadovichCalifornia Supreme Court · 1957
- Recker v. GustafsonSupreme Court of Iowa · 1979
- People Ex Rel. Attorney General v. Welch's EstateMichigan Supreme Court · 1926
- Gard v. RazanskasSupreme Court of Iowa · 1957
- McConnell v. McConnellIllinois Supreme Court · 1931
33 more not listed; retrieve them via the Exa API.