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WUESTHOFF v. DEPARTMENT OF TAXATION

261 Wis. 98 (1952)

WUESTHOFF, Administrator, Respondent, vs. DEPARTMENT OF TAXATION, Appellant.

Supreme Court of Wisconsin.

March 4, 1952.

Attorney(s) appearing for the Case

For the appellant there were briefs by the Attorney General and Harold H. Persons and E. Weston Wood, assistant attorneys general, and Neil Conway, inheritance tax counsel, and oral argument by Mr. Persons, Mr. Conway, and Mr. Wood.

For the respondent there was a brief by Lines, Spooner & Quarles, attorneys, and Louis Quarles, Maxwell H. Herriott, and Richard R. Teschner of counsel, all of Milwaukee, and oral argument by Mr. Herriott and Mr. Teschner.

MARTIN, J.

Sec. 72.75 (2) (g), Stats. 1945, provides:

"A gift shall be complete for tax purposes when the donor has divested himself of all beneficial interest in the property transferred and has no power to revest any such interest in himself or his estate."

Eugenie Wuesthoff signed the trust agreement on June 8, 1946, at Lucerne, Switzerland; the date was inserted in her handwriting. But it was not until June 17, 1946, that the agreement was delivered...

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