State ex rel. Smith v. Probate Court
Supreme Court of Minnesota
Upon the relation of Lyndon A. Smith, Attorney General, this court granted its writ of certiorari directed to the probate court for St. Louis county to review the proceedings in that court, Gilpin,
1Opinion of the CourtHallam, J.
William T. Bailey died testate leaving an estate inventoried at $58,601.¿L5. He left surviving a widow, the sole beneficiary under the will. The sum of $7,000 was allowed by the probate court, without *108testamentary provision therefor, for the erection of a tombstone upon the grave of deceased. The probate court treated this as an expense of administration and not a part of the estate subject to inheritance tax. The state asks a review of the ruling- upon certiorari. . It claims this amount is subject to taxation.
"VVe agree with the probate court. The statute imposes a tax upon “any transfer of…
2Cases cited13 opinions
- Ferrin v. . MyrickNew York Court of Appeals · 1869
- Fairman's Appeal from ProbateSupreme Court of Connecticut · 1861
- Estate of WebbSupreme Court of Pennsylvania · 1895
- In re the Appraisal of the Property of EdgertonAppellate Division of the Supreme Court of the State of New York · 1898
- In re the Transfer Tax upon the Estate of MaverickAppellate Division of the Supreme Court of the State of New York · 1909
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Richardson v. McCloskeyTexas Supreme Court · 1925
- State ex rel. Smith v. Probate CourtSupreme Court of Minnesota · 1918
- Stebbins v. Friend, Crosby & Co.Supreme Court of Minnesota · 1934
- State v. Independent School District No. 31Supreme Court of Minnesota · 1962
- State Ex Rel. Dalkin v. GuilfordSupreme Court of Minnesota · 1934