Legal Opinion

Zickler v. Union Bank & Trust Co.

Tennessee Supreme Court

Decided March 14, 1900PublishedCited by 34 opinions

PROM. DAVIDSON. Appeal from Chancery H. H. Cook, Ch. Court of Davidson County.

1Opinion of the CourtBeard, J.

This case involves the question whether during the year IS 9 8 property passing by intestacy or devise to brothers and sisters, in estates in value $250 or more, was subject to the payment of a collateral inheritance tax under the laws of this State.

Catherine M. Shultz died in Davidson County, Tennessee, on August 12, 1898, a widow without issue. Her heirs and distributees were a brother and two nephews, the sons of a deceased brother. The Union Bank & Trust. Company was duly appointed her administrator. The estate consists of between $40,000 and $50,000 of United States bonds and coupons, a…

2Cases cited20 opinions

  1. Ex Parte Crow DogSupreme Court of the United States · 1883
  2. Union Pacific Railway Co. v. CheyenneSupreme Court of the United States · 1885
  3. State v. YardleyTennessee Supreme Court · 1895
  4. Harris v. StateTennessee Supreme Court · 1896
  5. Poe v. StateTennessee Supreme Court · 1887

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

3Cited by34 opinions

  1. J. W. Kelly & Co. v. StateTennessee Supreme Court · 1910
  2. Oliver v. KingTennessee Supreme Court · 1981
  3. Memphis Street Railway Co. v. StateTennessee Supreme Court · 1903
  4. Haley v. StateTennessee Supreme Court · 1927
  5. Key v. HarrisTennessee Supreme Court · 1905

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

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