State of Iowa v. Slimmer, Jr
Decision Date | 09 December 1918 |
Citation | 63 L.Ed. 158,39 S.Ct. 33,248 U.S. 115 |
Parties | STATE OF IOWA v. SLIMMER, JR., et al. No. ___, Original |
Court | U.S. Supreme Court |
Mr. H. M. Havner, of Des Moines, Iowa, for complainant.
[Argument of Counsel from 115-116 intentionally omitted] Mr. Thomas D. O'Brien, of St. Paul, Minn., for defendants.
[Argument of Counsel from 116-117 intentionally omitted] Mr. Justice BRANDEIS delivered the opinion of the Court.
With a view to collecting ultimately at least $13,750 for taxes which the state of Iowa alleges it is entitled to have assessed and levied against the property of Abraham Slimmer, deceased, it asks leave to file in this court an original bill of complaint against the state of Minnesota, Abraham Slimmer, Jr., and Charles Bechhoefer, citizens of Minnesota, and Adolph Lipman, a citizen of Wisconsin. The bill alleges in substance as follows:
(1) Slimmer, who had for many years been a resident of and domiciled in Iowa, died there testate on August 15, 1917, leaving personal property valued at $550,000, and consisting, with the exception of personal effects and a few United States Liberty Bonds, wholly of promissory notes. All of this property, except the personal effects and one note for $3,000, was then in Minnesota in the possession of Slimmer, Jr., who had had custody of the decedent's property for at least five years before his death. The $3,000 note was brought by him and Bechhoefer into Minnesota immediately thereafter.
(2) For the period of at least five years before his death, Slimmer, Sr., had conspired with Slimmer, Jr., and Bechhoefer to defraud the state of Iowa of taxes which by reason of his domicile in Iowa, might and should have been assessed there against his property during his lifetime; and to this end he had arranged with them that his will (if he should leave one) should be probated in Minnesota, had placed in the custody of Slimmer, Jr., in Minnesota, all his property, except his personal effects and the one note for $3,000, and had concealed his property from the Iowa officials and refused to return the same for taxation there.
(3) Pursuant to this conspiracy Slimmer, Jr., and Bechhoefer filed his will for probate in Minnesota on or about August 21, 1917, and procured the appointment of Bechhoefer as special administrator, and by falsely claiming that decedent was domiciled there, secured ex parte a finding to that effect, the probate of the will, and the appointment of themselves as executors. From this decree, the defendant Lipman, claiming to be an heir, appealed; and this appeal, which is now pending, has the effect of suspending the decree and leaving the property in the hands of the special administrator. The state of Iowa has not become a party to these proceedings.
(4) Under the laws of Iowa, omissions to list and assess property may be corrected and the taxes collected within five years from the date of such omission. But the amount properly payable for taxes by Slimmer's estate cannot be collected without assessment and levy thereof against his personal representatives, and such assessment and levy must be made within the state of Iowa.
(5) On January 7, 1918, the district court of Dubuque county, Iowa (in a proceeding begun apparently on or about that day), decreed, at the instance of the treasurer of that state, that Slimmer, Sr., was domiciled therein and granted to one Mullany letters of administration of his estate. About the same date the state, learning that Slimmer, Jr., and Bechhoefer were about to come into it for the purpose of taking testimony in the Minnesota probate proceedings, obtained from said district court an injunction restraining the witness from testifying and the designated officers from taking their depositions. Slimmer, Jr., and Bechhoefer have not been served in the Iowa suit and have declared their purpose to avoid service within that state.
The bill prays that it be adjudged and decreed: (a) That Slimmer, Sr., had for more than five years prior to his death been domiciled in Iowa; (b) that his estate consisted of evidences...
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