IN RE CLAYTON ESTATE

Docket No. 31, Calendar No. 46,445.

343 Mich. 101 (1955)

72 N.W.2d 1

In re CLAYTON ESTATE. DETROIT TRUST COMPANY v. DEPARTMENT OF REVENUE.

Supreme Court of Michigan.

Decided October 3, 1955.


Attorney(s) appearing for the Case

Moll, Desenberg, Purdy & Glover (Harold B. Desenberg, of counsel), for plaintiff.

Thomas M. Kavanagh, Attorney General, Edmund E. Shepherd, Solicitor General, T. Carl Holbrook and William D. Dexter, Assistants Attorney General, for defendant.


KELLY, J.

Appellant herein contends that the $3,122,928.18 Federal estate taxes assessed in the Frederick G. Clayton estate should be deducted from the gross estate of $8,374,437.41 in determining the Michigan inheritance tax to be assessed and paid by the residuary legatees and devisees.

The main question presented involves the construction of sections 3 and 11 of the Michigan inheritance tax act.* Section 3 reads in part:

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases