1. Home
  2. Browse Decisions
  3. P.2d
  4. 430 P.2d
  5. 430 P.2d 874 (1967)
 

HARVEY v. VIGIL

No. 8398.

430 P.2d 874 (1967)

78 N.M. 303

John C. HARVEY, as Executor of the Last will and Testament of James C. Harvey, Deceased, and as Trustee and Beneficiary of the James C. Harvey Trust, Plaintiff-Appellant, v. F.A. VIGIL, Commissioner of the Bureau of Revenue of the State of New Mexico, and Vicente R. Ojinaga, Chief of the Succession Tax Division of said Bureau, Defendants-Appellees.

Supreme Court of New Mexico.

August 7, 1967.

Attorney(s) appearing for the Case

Catron & Catron, Santa Fe, for appellant.

Boston E. Witt, Atty. Gen., Edward R. Pearson, Asst. Atty. Gen., Santa Fe, for appellees.

OPINION

MOISE, Justice.

Plaintiff-appellant filed this action seeking a declaratory judgment to determine the taxability under § 31-16-20, N.M.S.A. 1953, of property transferred by James C. Harvey, during his lifetime, to the James C. Harvey Trust.

There is no dispute about the facts. On February 22, 1963, the James C. Harvey Trust was created by agreement entered into by James C. Harvey, as grantor, and appellant, John C. Harvey, as Trustee...

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