IN MATTER OF ESTATE OF PARSONS

No. 83-1649.

122 Wis.2d 186 (1985)

361 N.W.2d 687

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-Petitioners, v. WISCONSIN DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Wisconsin.

Filed January 31, 1985.


Attorney(s) appearing for the Case

For the petitioners-appellants-petitioners there were joint briefs by Raleigh Woolf, Milwaukee, and John F. Michler and Ruder, Ware, Michler & Forester, S.C., Wausau, and oral argument by Mr. Woolf.

For the respondent the cause was argued by John J. Glinski, assistant attorney general, with whom on the brief was Bronson C. La Follette, attorney general.


WILLIAM A. BABLITCH, J.

The petitioners, five beneficiaries under a trust, seek review of a decision which affirmed the Wisconsin Department of Revenue's imposition of inheritance taxes on the distribution of the trust corpus following the death of Elsina Parsons, the trust's settlor. The petitioners contend that Wisconsin has no jurisdiction over the trust because the major portion of the trust assets were transferred...

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