Poulsen v. Hoff
Oregon Supreme Court
From Multnomah: George Tazwell, Judge. In Bane. Robert D. Inman died testate on April 27, 1920. The will was admitted to probate and Johan Poulsen, George "W. Thatcher and H. B. Yan Duzer were appointed executors. Under date of December 16, 1920, the executors filed a petition asking the court to determine the amount of the inheritance tax to be paid to the State of Oregon.
Read the full summary
From Multnomah: George Tazwell, Judge. In Bane. Robert D. Inman died testate on April 27, 1920. The will was admitted to probate and Johan Poulsen, George "W. Thatcher and H. B. Yan Duzer were appointed executors. Under date of December 16, 1920, the executors filed a petition asking the court to determine the amount of the inheritance tax to be paid to the State of Oregon. The petition showed that the estate was valued at $744,204.16; and that the indebtedness of the estate, including an allowance made to the widow, sickness and funeral charges and other claims filed against the estate,…
1Opinion of the CourtHarris, J.
The executors are contending that the federal estate tax exacted under the act of Congress of September 8, 1916, Chapter 463, Title II, Section 201, 39 Stats, at L. 736, 777, and amendatory acts, must be deducted from the gross value of the estate before the state inheritance tax can be calculated. The state treasurer is contending that the federal estate tax should not be deducted. If the position taken by the state treasurer is to be approved, then the order of the court fixing the state inheritance tax is correct and should be af*185firmed; but if tbe view of the executors is the correct one,…
2Cases cited36 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- United States v. PerkinsSupreme Court of the United States · 1896
- Maxwell v. BugbeeSupreme Court of the United States · 1919
- Scholey v. RewSupreme Court of the United States · 1875
31 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Standard Lbr. Co. v. PierceOregon Supreme Court · 1924
- State v. SpokaneWashington Supreme Court · 1922
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1922
- In re Fish's EstateMichigan Supreme Court · 1922
- State ex rel. Bankers' Trust Co. v. WalkerMontana Supreme Court · 1924
25 more not listed; retrieve them via the Exa API.