Legal Opinion
In Re Estate of Anderson
Supreme Court of Iowa
Decided February 14, 1928PublishedCited by 4 opinions
1Opinion of the CourtAlbert, J.
The final report of the administrator in this estate, Jens C. Nielsen, alleges that the property of the estate in his hands is exempt from inheritance tax, under Chapter 351, Code of 1924. The treasurer of state, Eay E. Johnson, objected to this report, and the court held that the estate was subject to the tax.
The facts out of which this controversy arose are quite simple: Anders Anderson died on the 9th day of February, 1923, a resident of .Plymouth County, Iowa, and was engaged in farming in that county. He was a citizen of ° . Denmark. His estate consisted wholly of per- . sonal property.…
2Cases cited10 opinions
- Alexandrine Mager v. Felix GrimaSupreme Court of the United States · 1850
- Petersen v. Iowa Ex Rel. State TreasurerSupreme Court of the United States · 1917
- State v. SteeleSupreme Court of Iowa · 1923
- In re the Estate of AndersonSupreme Court of Iowa · 1914
- In Re Estate of MeinertSupreme Court of Iowa · 1927
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Nielsen v. JohnsonSupreme Court of the United States · 1929
- De Sauvage v. State Tax CommissionSupreme Court of Iowa · 1960
- Tavener v. Tax CommissionSupreme Court of Iowa · 1941
- United States v. Oklahoma Tax CommissionCourt of Appeals for the Tenth Circuit · 1942