State v. Ebeling
Wisconsin Supreme Court
Appeal from a judgment of the circuit court for Brown county: Henry Graass, Circuit Judge. . The county court of Brown County, in determining the amount upon which inheritance taxes imposed upon the estate of John H. Ebeling, deceased, should be computed, deducted the amount of the federal estate tax imposed upon the estate, and determined that certain gifts made by decedent within six years prior to his death were not subject to an inheritance tax.
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Appeal from a judgment of the circuit court for Brown county: Henry Graass, Circuit Judge. . The county court of Brown County, in determining the amount upon which inheritance taxes imposed upon the estate of John H. Ebeling, deceased, should be computed, deducted the amount of the federal estate tax imposed upon the estate, and determined that certain gifts made by decedent within six years prior to his death were not subject to an inheritance tax. The state and county appealed from the judgment to the circuit court for Brown County, where the judgment of the county court was affirmed. From…
1Opinion of the CourtOwen, J.
It has been held in Estate of Week, ante, p. 316, 172 N. W. 732, that the federal estate tax is not a proper deduction in determining the amount upon which the *434state inheritance tax should be computed. The county court erroneously allowed this deduction.
Prior to the enactment of ch. 643, Laws 1913, sec. 1087 — 1, Stats., imposed a tax upon three classes of transfers of property: (1) by will; (2) by intestate laws; and (3) by gifts made in contemplation of death of the donor or intended to take effect in possession or enjoyment at or after such death. Ch. 643, Laws 1913, amended this section…
2Cases cited4 opinions
- State v. EvansWisconsin Supreme Court · 1907
- State v. AndersonWisconsin Supreme Court · 1919
- Pennell v. StateWisconsin Supreme Court · 1909
- State v. ThompsonWisconsin Supreme Court · 1913
3Cited by22 opinions
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- Lee Enterprises, Inc v. Iowa State Tax CommissionSupreme Court of Iowa · 1968
- Estate of StephensonWisconsin Supreme Court · 1920
- City of Marshfield v. Town of CameronWisconsin Supreme Court · 1964
- State v. HeinemannWisconsin Supreme Court · 1930
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