Legal Opinion
In Re Millard's Estate
Supreme Court of Iowa
Decided September 20, 1960No. 50060PublishedCited by 11 opinions
1Opinion of the Court
105 N.W.2d 95 (1960)
In re ESTATE of Frank B. MILLARD, Deceased.
UNION BANK AND TRUST COMPANY OF OTTUMWA, Iowa, Trustee, Margaret Ann Hughes, William Millard, and Richard Millard, Appellants,
v.
IOWA STATE TAX COMMISSION, Appellee.
No. 50060.
Supreme Court of Iowa.
September 20, 1960.
Gilmore, Dull & Keith, Ottumwa, for appellants.
Norman A. Erbe, Atty. Gen., Gary S. Gill, Special Asst. Atty. Gen. and Walter W. Rothschild, Gen. Counsel, Des Moines, for appellee.
GARFIELD, Justice.
The question presented is whether an inheritance tax was properly assessed by the state tax commission upon the right of…
2Cases cited21 opinions
- Best v. YerkesSupreme Court of Iowa · 1956
- In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
- Lever Brothers Company v. ErbeSupreme Court of Iowa · 1958
- Hatchery v. Iowa Employment Security CommissionSupreme Court of Iowa · 1948
- Reynolds EstateSupreme Court of Pennsylvania · 1948
16 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Hubbard v. StateSupreme Court of Iowa · 1969
- Estate of Dieleman v. Department of RevenueSupreme Court of Iowa · 1974
- In Re Estate of TedfordSupreme Court of Iowa · 1966
- TREMEL v. Iowa Department of RevenueSupreme Court of Iowa · 2010
- In Re Estate of JackmanSupreme Court of Iowa · 1963
6 more not listed; retrieve them via the Exa API.