Curtis v. Hoyt
Supreme Court of Iowa
Appeal from Van Burén District Court. — D. M. Anderson, Judge. Aotion to cancel and set aside a collateral inheritance tax assessed against the property of plaintiff. Petition was dismissed at plaintiff’s costs and judgment entered accordingly. Plaintiff appeals.
1Opinion of the CourtDe Graff, J.
A commission issued directed to the collateral inheritance tax appraisers of Van Burén County, Iowa *1335authorizing and directing them to appraise the property of K». B. Curtis who died intestate in said county December 21, 1917. A return of appraisement was made May 25, 1918 showing the value of the real estate tó be $20,750, and moneys and credits in the sum of $17,460. This action was instituted by plaintiff, who is the sister of the decedent, and is predicated on the theory (1) that the tax was assessed illegally for the reason that no legal or proper notice was given of the proposed…
2Cases cited7 opinions
- Tunis v. WithrowSupreme Court of Iowa · 1860
- Blachly v. BlachlySupreme Court of Iowa · 1915
- Priestman v. PriestmanSupreme Court of Iowa · 1896
- Carnes v. MitchellSupreme Court of Iowa · 1891
- Estrem v. Town of SlaterSupreme Court of Iowa · 1917
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3Cited by1 opinion
- Bergman v. American National BankWyoming Supreme Court · 1944