Gilbertson v. Oliver
Supreme Court of Iowa
Appeal from Monona District Court.— Hon. G. W. Wake-field, Judge. Suit for the collection of an inheritance tax on the personal estate of Julia P. Whiting. Judgment for the defendants, from which the plaintiff appeals.—
1Opinion of the CourtSherwin, J.
At the time of her death Julia P. Whiting was a resident of the state of New Hampshire. Some time prior thereto she had deposited-money in banks in this state, receiving therefor certificates! of deposit in the usual form, which certificates she owned and had in her possession in New Hampshire at the time of her decease. She also owned, and had in her possession at said time and place, other evidences of indebtedness and securities therefor in the form of notes and mortgages, the debts represented *569thereby being owed by residents of this state, and an interest in shares of stock of an Iowa…
2Cases cited12 opinions
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- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- Mitchell v. TilghmanSupreme Court of the United States · 1874
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3Cited by15 opinions
- Estate of Culver v. GouldSupreme Court of Iowa · 1909
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- Barhydt v. CrossSupreme Court of Iowa · 1912
- State Ex Rel. Walker v. JonesMontana Supreme Court · 1927
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