Nickel v. State
Nevada Supreme Court
Appeal from Second Judicial District Court, Washoe County; R. C. Stoddard, Judge. Proceeding by George A. Cole, as Controller of the State of Nevada, against J. Leroy Nickel and another, trustees, and others. From an order and judgment assessing a transfer tax against property involved and from an order denying and overruling motion for new trial, defendants appeal. Coleman, J.-, dissenting. On rehearing, affirmed, Coleman, J., dissenting.
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Appeal from Second Judicial District Court, Washoe County; R. C. Stoddard, Judge. Proceeding by George A. Cole, as Controller of the State of Nevada, against J. Leroy Nickel and another, trustees, and others. From an order and judgment assessing a transfer tax against property involved and from an order denying and overruling motion for new trial, defendants appeal. Coleman, J.-, dissenting. On rehearing, affirmed, Coleman, J., dissenting. On writ of error to United States Supreme Court. The estates created by the deed and transfer vested before the act in question became effective. The…
1Opinion of the Court
By the Court,
Sanders, J.:
This was a statutory proceeding brought by Cole as Controller of the State of Nevada, against the appellants under our so-called inheritance-tax law (Stats. 1913, p. 411). The appeal is prosecuted to review an order and judgment assessing and adjudging a transfer tax against the property involved for the sum of $48,149.78, and from an order denying and overruling the appellants’ motion for a new trial.
*23The facts of the case are as follows: On March 26, 1913, the inheritance-tax law was approved, but by the terms of section 31 of the act it did not take effect until…
2Cases cited7 opinions
- State v. PabstWisconsin Supreme Court · 1909
- Wall v. WallMississippi Supreme Court · 1855
- Wellborn v. WeaverSupreme Court of Georgia · 1855
- English v. CrenshawTennessee Supreme Court · 1908
- In re the Estate of WilliamsNevada Supreme Court · 1916
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- In re Fulham's EstateSupreme Court of Vermont · 1923
- In Re Thompson's EstateUtah Supreme Court · 1927
- Untermeyer v. State Tax CommissionUtah Supreme Court · 1942
- Allenbach v. RidenourNevada Supreme Court · 1929
- State of Vermont v. ParmeleeSupreme Court of Vermont · 1949
3 more not listed; retrieve them via the Exa API.