Legal Opinion

State v. Mollier

Supreme Court of Kansas

Decided November 6, 1915No. 19,552PublishedCited by 22 opinions

Appeal from Cloud district court; John C. Hogin, judge.

1Opinion of the Court

The opinion of the court was delivered by

Porter, J.:

This action was brought by the state to recover a tax upon a legacy and involves the construction of the inheritance-tax law.

*515The defendant is the sole beneficiary under the will of Louis Mollier, deceased, and is sued in her individual capacity and as executrix of the estate. The court sustained a demurrer to her answer. She elected to stand upon the answer and appeals from a judgment rendered in favor of the state. The defendant is the niece of Louis Mollier, deceased. • In his lifetime he was a Catholic priest and for several years was in…

2Cases cited11 opinions

  1. United States v. PerkinsSupreme Court of the United States · 1896
  2. Nunnemacher v. StateWisconsin Supreme Court · 1906
  3. In Re the Appraisal for Taxation, Under the Act in Relation to Taxable Transfers of Property, of the Estate of GouldNew York Court of Appeals · 1898
  4. Gelsthorpe v. FurnellMontana Supreme Court · 1897
  5. Kingsbury v. ChapinMassachusetts Supreme Judicial Court · 1907

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3Cited by22 opinions

  1. In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
  2. Clarke v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
  3. Russell v. CogswellSupreme Court of Kansas · 1940
  4. Janet Metz v. United StatesCourt of Appeals for the Tenth Circuit · 1991
  5. State ex rel. Froedtert Grain & Malting Co. v. Tax CommissionWisconsin Supreme Court · 1936

17 more not listed; retrieve them via the Exa API.

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