Brown v. Estate of Daly
Supreme Court of Iowa
Appeal from Allamakee District Court. — Hon. A. N. Hobson, Judge. Action by the state treasurer against the administrator of .the estate of Hanora Daly to recover a collateral inheritanee tax in excess of 5% upon the shares of certain alien beneficiaries. It is averred that such alien beneficiaries consist of a brother of the deceased and certain nephews and nieces. Plaintiff obtained a judgment as prayed in the district court. The defendant has appealed.
1Opinion of the CourtEvans, J.
r£gacy,I0in¿ertransfer1-111 “most favomfj If our statute relating to a succession tax upon collateral inheritance can be applied according to its terms, then it is conceded that the judgment below should be affirmed. It appears, however, that the collateral heirs involved in this case are subjects of Great Britain and that, in ascertaining their rights, reference must be had to the terms of the treaty existing between the United States and Great Britain. Articles 1, 2, and 5 of such treaty are as follows:
“Article 1. Where, on the death of any person holding real property (or property not…
2Cases cited2 opinions
- McKeown v. BrownSupreme Court of Iowa · 1914
- In re Estate of MoynihanSupreme Court of Iowa · 1915
3Cited by2 opinions
- Micaz v. Compensation CommissionerWest Virginia Supreme Court · 1941
- In re Estate of MoynihanSupreme Court of Iowa · 1915