In re Estate of Annis
Supreme Court of Iowa
Appeal from Mitchell District Cowt. — C. H. Kelley, Judge. In the district court, this was a somewhat informal proceeding brought by the executors of the estate of Lucia S. Annis, to determine judicially the liability of the executors and the beneficiaries of the estate to inheritance taxes upon its successions.
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Appeal from Mitchell District Cowt. — C. H. Kelley, Judge. In the district court, this was a somewhat informal proceeding brought by the executors of the estate of Lucia S. Annis, to determine judicially the liability of the executors and the beneficiaries of the estate to inheritance taxes upon its successions. Notice was served upon the treasurer of state, for whom the attorney-general appeared and made an issue upon the contention of the executors as to the extent of liability for inheritance taxes. The contention of the executors was sustained by the district court, and the treasurer of…
1Opinion of the CourtEvans, J.
1.Taxation:inheritancetax:exemption. Lucia S. Annis died on April 9, 1921, intestate, leaving an estate of more than $75,000, and leaving her three children as her only heirs. Under the statute in force prior to March 19, 1921, no inheritance tax would have been chargeable to any of these beneficiaries of this estate_ Qn the date named, however, a new inheritance tax statute went into effect, supplanting the former collateral inheritance tax statute, and imposing an inheritance tax upon direct lineal heirs., as well as upon collateral heirs. This is Chapter 38, Acts of the Thirty-ninth…
2Cases cited1 opinion
- Eddy v. ShortSupreme Court of Iowa · 1920
3Cited by9 opinions
- State v. SteeleSupreme Court of Iowa · 1923
- In Re Estate of MeinertSupreme Court of Iowa · 1927
- In Re Millard's EstateSupreme Court of Iowa · 1960
- Union Bank & Trust Co. v. Iowa State Tax CommissionSupreme Court of Iowa · 1960
- In Re Estate of JohnsonSupreme Court of Iowa · 1935
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