ESTATE OF JORGENSEN


267 Wis. 1 (1954)

ESTATE OF JORGENSEN: STATE, Appellant, v. PATRI and another, Executors, Respondents.

Supreme Court of Wisconsin.

May 4, 1954.


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. Wood, and Mr. Conway.

For the respondents there was a brief by Keefe, Patri, Stillman & Nolan of Oshkosh, and oral argument by Charles F. Nolan.


FAIRCHILD, C. J.

The first important question to be considered is when the inheritance tax becomes due. When a will exists, the distribution of the estate is determined and controlled by the terms, devises, and bequests thereof. In case of intestacy, the rules of the statutes governing the distribution of an intestate estate apply. The law imposing the inheritance tax places it upon any transfer of property "by will or by the intestate laws of this state from any...

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