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ESTATE OF SWEET

270 Wis. 256 (1955)

ESTATE OF SWEET: SWEET, Executrix, Appellant, vs. DEPARTMENT OF TAXATION, Respondent.

Supreme Court of Wisconsin.

June 1, 1955.

Attorney(s) appearing for the Case

For the appellant there were briefs by Bull & Biart of Madison, and oral argument by Nat P. Biart.

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.

BROWN, J.

When sec. 72.01 (3) (b), Stats., was enacted by ch. 44, Laws of 1903, it was already law in New York and had been construed by the courts of that state. "It is a settled rule in the construction of statutes, that where a statute has received a judicial construction in another state, and is then adopted, it is taken with the construction which has been so given to it." Draper v. Emerson (1867), 22 Wis. 147, 150; Estate of Bullen (1910), 143...

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