State ex rel. Hilton v. Probate Court
Supreme Court of Minnesota
Upon the relation of Clifford L. Hilton, Attorney General, the supreme court granted its writ of certiorari directed to the probate court of Kandiyohi county and the Honorable T. O. Gilbert, judge thereof, to review the judgment of that court in the matter of inheritance tax upon the estate of Catherine McIntyre, deceased.
1Opinion of the CourtHolt, J.
By writ of certiorari sued out by the attorney general, the judgment of the probate court of Kandiyohi county determining the amount of inheritance tax due the state from the estate of Catherine McIntyre, deceased, is brought before this court for review.
The decedent, a resident of the state of Iowa, left a will, whereby she gave one-third of all her property to her husband, Daniel McIntyre, and the remaining two-thirds thereof to a trustee in trust to pay to her niece, Kate Walsh, the income therefrom and a sufficient amount of the principal to support her comfortably, and at her death to…
2Cases cited9 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of CookNew York Court of Appeals · 1907
- In re the Estate of StoneSupreme Court of Iowa · 1906
- In re Estate of GravesIllinois Supreme Court · 1909
- In re the Transfer Tax upon the Estate of WolfeAppellate Division of the Supreme Court of the State of New York · 1903
- In Re the Appraisal Under the Transfer Tax Law of the Estate of WolfeNew York Court of Appeals · 1904
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3Cited by20 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- In Re Estate of BowlinSupreme Court of Minnesota · 1933
- State v. WagnerSupreme Court of Minnesota · 1951
- Bouse v. HullCourt of Appeals of Maryland · 1935
- Cochran's Ex'or and Trustee v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
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