1. Home
  2. Browse Decisions
  3. Wis.2d
  4. 71 Wis.2d
  5. 71 Wis.2d 757 (1976)
 

IN RE ESTATE OF KERSTEN

No. 74 (1974).

71 Wis.2d 757 (1976)

239 N.W.2d 86

IN RE ESTATE OF KERSTEN, a/k/a Lester C. Kersten, deceased: WISCONSIN DEPARTMENT OF REVENUE, Appellant, v. KERSTEN, Respondent.

Supreme Court of Wisconsin.

Decided March 2, 1976.

Attorney(s) appearing for the Case

For the appellant the cause was submitted on the briefs of Bronson C. La Follette, attorney general and E. Weston Wood, assistant attorney general.

For the respondent the cause was submitted on the brief of Tinkham, Smith, Bliss, Patterson & Richards of Wausau.

ROBERT W. HANSEN, J.

The sole issue here is: Did the trial court err in concluding that one-half of the jointly owned property should be excluded from the state for inheritance tax purposes?

The answering of such single question involves the interpretation and application of sec. 72.12 (6), Stats., which controls and governs the taxation of survivorship interests for inheritance tax purposes. That section provides:

"(6) SURVIVORSHIP INTERESTS. (a)...

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