ESTATE OF MICHEL


262 Wis. 432 (1952)

ESTATE OF MICHEL: MICHEL, Appellant, vs. DEPARTMENT OF TAXATION, Respondent.

Supreme Court of Wisconsin.

November 5, 1952.


Attorney(s) appearing for the Case

For the appellant there were briefs by Hale, Skemp, Nietsch, Hanson & Schnurrer and Lees & Bunge, all of La Crosse, and oral argument by Quincy H. Hale.

For the respondent there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, and Neil Conway, inheritance tax counsel, and oral argument by Mr. Persons and Mr. Conway.


GEHL, J.

We have recited only such of the facts as we deem necessary to be considered for a determination of the issue presented.

It appears from the contents of a note found in 5 A. L. R. (2d) 1122, that unless a peculiar factual situation exists so as to make both inapplicable, two rules have been followed in determining the effect of an agreement such as is present here upon the valuation of property made for the purpose of the assessment of an inheritance...

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