IN RE SMITH ESTATE

Docket No. 47, Calendar No. 46,455.

343 Mich. 291 (1955)

72 N.W.2d 287

In re SMITH ESTATE. CENTRAL TRUST COMPANY v. DEPARTMENT OF REVENUE.

Supreme Court of Michigan.

Decided October 3, 1955.


Attorney(s) appearing for the Case

Foster, Foster & Campbell (James R.B. Hovey, of counsel), for plaintiffs.

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

Amicus Curiae:

Bodman, Longley, Bogle, Armstrong & Dahling (Pierre V. Heftler and Richard D. Rohr, of counsel), for Children's Aid Society.


SMITH, J.

There is no dispute concerning the facts. George E. Smith, a resident of Lansing, Michigan, died testate on November 3, 1952. He left a substantial amount of property to Adele Hineline Davis, who was the legitimate natural daughter of Smith's adopted daughter. Our question involves the taxation of such property under the Michigan inheritance tax statute.* After certain probate rulings...

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