Legal Opinion
In Re Sayres'estate
Supreme Court of Iowa
Decided September 22, 1953No. 48272PublishedCited by 3 opinions
1Opinion of the Court
60 N.W.2d 120 (1953)
In re SAYRES' ESTATE.
UTT
v.
STATE TAX COMMISSION OF IOWA.
No. 48272.
Supreme Court of Iowa.
September 22, 1953.
Rehearing Denied November 20, 1953.
Leo A. Hoegh, Atty. Gen., Henry W. Wormley, Sp. Asst. Atty. Gen., for appellant.
D. W. Harris, of Bloomfield, for appellee.
MULRONEY, Justice.
On December 31, 1943, Jennie Brunk Sayres transferred her farm to her half-brother, Frank Utt, by a warranty deed which recited "one dollar and other valuable consideration" and which further provided: "the grantor, Jennie Brunk Sayres, hereby reserves a life estate in and to the above described…
2Cases cited26 opinions
- May v. HeinerSupreme Court of the United States · 1930
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Estate of MadisonCalifornia Supreme Court · 1945
- Campbell v. DearbornMassachusetts Supreme Judicial Court · 1872
- In Re the Transfer Tax Upon the Estate of KeeneyNew York Court of Appeals · 1909
21 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cornell College v. Board of Review of Tama CountySupreme Court of Iowa · 1957
- Van Duzer v. Iowa State Department of RevenueSupreme Court of Iowa · 1985
- English v. Iowa Department of RevenueSupreme Court of Iowa · 1973