In re Assessment of Collateral Inheritance Tax in Estate of Lankford
Supreme Court of Missouri
Appeal from Saline Circuit Court . — Hon. Samuel Davis, Judge. (1) Sec. 309, R. S. 1909, provides, in effect, that all property passing by will or the intestate laws of the State from any person while a resident of the State, to others than to certain excepted individuals and purposes, shall be subject to an inheritance tax; while the same section limits the inheritance tax payable on the estate of a non-resident to property which shall be within the State at the time of…
Read the full summary
Appeal from Saline Circuit Court . — Hon. Samuel Davis, Judge. (1) Sec. 309, R. S. 1909, provides, in effect, that all property passing by will or the intestate laws of the State from any person while a resident of the State, to others than to certain excepted individuals and purposes, shall be subject to an inheritance tax; while the same section limits the inheritance tax payable on the estate of a non-resident to property which shall be within the State at the time of death. In the estate at bar a large part of the personalty was at death of testator located outside of the State. By the…
1Opinion of the CourtFaris, J.
This is a proceeding begun in the probate court of Saline County for the purpose of assessing a collateral inheritance tax against the estate of James D. Lankford, deceased. The probate court held that the estate was subject to the tax, but upon an appeal to the circuit court of Saline County and a trial therein of the issues de novo, that court found that decedent was not, at the time of his death, a resident of Missouri and therefore his estate was not .liable to this tax, and judgment went in favor of the estate. Prom this judgment an appeal was taken.
The facts shown in evidence are few…
2Cases cited46 opinions
- Spohn v. Missouri Pacific Railway Co.Supreme Court of Missouri · 1885
- Garland v. SmithSupreme Court of Missouri · 1901
- Whitsett v. RansomSupreme Court of Missouri · 1883
- Winn v. GrierSupreme Court of Missouri · 1909
- Baker v. StonebrakerSupreme Court of Missouri · 1865
41 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Missouri, Kansas & Texas Railway Co. v. American Surety Co.Supreme Court of Missouri · 1921
- Case v. SipesSupreme Court of Missouri · 1919
- State Ex Rel. King v. WalshSupreme Court of Missouri · 1972
- In Re Toler's EstateSupreme Court of Missouri · 1959
- Preisler v. CalcaterraSupreme Court of Missouri · 1951
28 more not listed; retrieve them via the Exa API.