Legal Opinion
Sevcik v. Commissioner of Taxation
Supreme Court of Minnesota
Decided December 24, 1959No. 37,701PublishedCited by 24 opinions
1Opinion of the Court
Nelson, Justice.
Certiorari upon the relation of the commissioner of taxation to review a decision of the Board of Tax Appeals.
John R. Sevcik died a resident of Ramsey County, Minnesota, January 25, 1956. At the date of death he owned certain real property in joint tenancy with his wife, Margaret, respondent here. There were no probate proceedings. Certain deductions were claimed in filing the inheritance tax return.
The inheritance tax return showed the total value of the purported joint-tenancy property to be $60,543.91. Respondent also reported a life insurance policy for $5,000, in which…
2Cases cited35 opinions
- Mattson v. FlynnSupreme Court of Minnesota · 1944
- State Ex Rel. Inter-State Iron Co. v. ArmsonSupreme Court of Minnesota · 1926
- Village of Aurora v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Western Auto Supply Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1955
- In Re Estate of BowlinSupreme Court of Minnesota · 1933
30 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Alice Ann Staab v. Diocese of St. CloudSupreme Court of Minnesota · 2014
- Jacobsky v. C. D'Alfonso & Sons, Inc.Supreme Judicial Court of Maine · 1976
- Handle With Care, Inc. v. Department of Human ServicesSupreme Court of Minnesota · 1987
- State v. PearsonSupreme Court of Minnesota · 1961
- Gen. Mills, Inc. v. Comm'r RevenueSupreme Court of Minnesota · 2019
19 more not listed; retrieve them via the Exa API.