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ESTATE OF WIEBOLDT

5 Wis.2d 363 (1958)

ESTATE OF WIEBOLDT: STATE, Appellant, v. FIRST WISCONSIN TRUST COMPANY and others, Respondents.

Supreme Court of Wisconsin.

November 5, 1958.

Attorney(s) appearing for the Case

For the appellant there were briefs by the Attorney General and Harold H. Persons, assistant attorney general, attorneys, and Richard E. Williams, inheritance tax counsel, of counsel, and oral argument by Mr. Persons.

For the respondents there was a brief by Frank P. Anderwald of Chicago, Illinois, for the German Consulate, K. Heinrich Knappstein, and Theodor Heuss, and by Wengert & Spenner of Milwaukee, for the First Wisconsin Trust Company, and oral argument by Mr. Herbert A. Spenner and Mr. Anderwald.

WINGERT, J.

We are of opinion that the bequest to Dr. Heuss is not exempted from the Wisconsin inheritance tax, either by our statutes or by treaty. Therefore, notwithstanding its laudable purpose, we must hold the bequest taxable, and reverse the contrary judgment of the county court.

We shall consider first the pertinent Wisconsin statutes, and then the various treaties claimed by respondent to prohibit taxation of the transfer by this state.

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