IN MATTER OF ESTATE OF PARSONS

No. 83-1649.

119 Wis.2d 340 (1984)

350 N.W.2d 722

IN the MATTER OF the ESTATE OF Elsina N. PARSONS, Deceased: Theodore Whittier PARSONS, Donald Gordon Parsons, David Leonard Parsons, Virginia Elizabeth Oberg (nee Parsons), Katherine Bosier Parsons and Wisconsin Valley Trust Company, Petitioners-Appellants, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Wisconsin.

Decided May 15, 1984.


Attorney(s) appearing for the Case

For the appellants the cause was submitted on the joint briefs of Raleigh Woolf of Milwaukee for individual appellants and John F. Michler and Ruder, Ware, Michler & Forester, S.C., of Wausau, for Wisconsin Valley Trust Company.

For the respondent the cause was submitted on the brief of Bronson C. La Follette, attorney general, and John J. Glinski, assistant attorney general.

Before Foley, P.J., Dean and Cane, JJ.


DEAN, J.

The petitioners appeal an order that directs the Wisconsin Department of Revenue to tax the distribution of the corpus of the Elsina N. Parsons trust according to Wisconsin's inheritance tax laws, ch. 72, Stats. They contend that Wisconsin has no power to tax the distributions because Wisconsin has no jurisdiction over the trust or its assets and that the major portion of the assets were transferred when the trust was established and not at Elsina's death...

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