ESTATE OF PERRY


35 Wis.2d 412 (1967)

ESTATE OF PERRY: STATE, Appellant, v. PERRY, Respondent.

Supreme Court of Wisconsin.

June 6, 1967.


Attorney(s) appearing for the Case

For the appellant the cause was argued by E. Weston Wood, assistant attorney general, with whom on the brief were Bronson C. La Follette, attorney general, and Richard E. Williams, inheritance tax counsel, of counsel.

For the respondent there was a brief by Godfrey, Godfrey, Neshek & Conway of Elkhorn, and oral argument by Thomas G. Godfrey.


HEFFERNAN, J.

The question presented on this appeal is whether the transfer at the death of the settlor, then a resident of Wisconsin, of the assets of a revocable inter vivos trust created and funded at a time he was a nonresident is subject to Wisconsin inheritance taxation under sec. 72.01 (3), Stats., when the assets of the trust were never physically within the state.

The Wisconsin inheritance tax authorities rely upon sec. 72.01 (3) (b), Stats...

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