State v. Carter (In re Carter's Estate)

Decision Date05 March 1918
PartiesIN RE CARTER'S ESTATE. STATE v. CARTER.
CourtWisconsin Supreme Court

OPINION TEXT STARTS HERE

Appeal from Circuit Court, Winnebago County; Geo. W. Burnell, Judge.

In the matter of the estate of Benjamin F. Carter, deceased. From a judgment of the circuit court, confirming a judgment of the county court, determining the inheritance tax due, the State appeals. Affirmed by an equally divided court.

The case involves the interpretation of subsection 5, § 1087--11, Stats., wherein provision is made for the apportionment of debts, expenses, and exemptions in an “estate which is partly within and partly without this state.”

The county and circuit courts held that this section of the statute did not apply to Mr. Carter's estate, which was located partly in Wisconsin and partly in the state of California, where he resided at the time of his decease. In ascertaining the amount of the inheritance tax to be paid by those entitled to receive the estate in Wisconsin the lower courts determined the tax precisely as they would have done had Mr. Carter's estate consisted only of the real and personal property located in Wisconsin. The state asked that this tax be determined according to the rule prescribed by subsection 5 of section 1087--11, Stats., in cases of transfers of any property or estate partly within and partly without this state.Spencer Haven, Atty. Gen., and E. E. Brossard, Asst. Atty. Gen., for the State.

Williams & Williams, of Oshkosh, for respondent.

SIEBECKER, J. (after stating the facts as above).

[1][2] Mr. Justice OWEN, by reason of having had charge of this case as Attorney General of the state before becoming a member of this court, did not participate in the hearing and decision of this case. The court, after careful consideration of the question involved, is equally divided. Justices VINJE, ROSENBERRY, and ESCHWEILER are of the opinion that the judgment of the lower courts should be affirmed, and Chief Justice WINSLOW, Justice KERWIN, and the writer are of the opinion that the judgment should be reversed. This situation, under the established rule, necessitates affirmance of the judgment appealed from. Hagenah v. Mil. E. R. & L. Co., 136 Wis. 300, 116 N. W. 843.

The judgment of the circuit court is affirmed; no costs to be taxed in favor of either party; the appellant to pay the clerk's fees.

To continue reading

Request your trial
7 cases
  • Smith v. Kleynerman
    • United States
    • Wisconsin Supreme Court
    • 21 Marzo 2017
    ...(on appeal).10. Faust Lumber Co. v. Industrial Comm'n of Wis. , 163 Wis. 365, 157 N.W. 1103 (1916) (on appeal).11. In re Carter's Estate , 167 Wis. 89, 166 N.W. 657 (1918) (on appeal).12. Rathenberger v. Jacob , 167 Wis. 273, 167 N.W. 271 (1918) (on appeal).13. Johnston v. City of West Alli......
  • Van Dyke v. Wilkinson
    • United States
    • U.S. District Court — Eastern District of Wisconsin
    • 5 Marzo 1928
    ...entirely clear. That such is the law of Wisconsin appears in later cases: Montague v. State, 163 Wis. 58, 157 N. W. 508; Estate of Carter, 167 Wis. 89, 166 N. W. 657; Estate of Schlesinger, 184 Wis. 1, 199 N. W. 951; Estate of Shepard, 184 Wis. 88, 197 N. W. 344; Will of Kelley, 187 Wis. 42......
  • Gruhl Sash & Door Co. v. Chi., M. & St. P. Ry. Co.
    • United States
    • Wisconsin Supreme Court
    • 11 Enero 1921
    ...from is affirmed. Swenson v. Flint, 123 Wis. 613, 101 N. W. 1135;Hagenah v. M. E. R. & L. Co., 136 Wis. 300, 116 N. W. 843;Estate of Carter, 167 Wis. 89, 166 N. W. 657. The order appealed from is ...
  • Racine Auto Tire Co. v. Indus. Comm'n of Wis.
    • United States
    • Wisconsin Supreme Court
    • 14 Diciembre 1920
    ...from is affirmed. Swenson v. Flint, 123 Wis. 613, 101 N. W. 1135;Hagenah v. M. E. R. & L. Co., 136 Wis. 300, 116 N. W. 843;Estate of Carter, 167 Wis. 89, 166 N. W. 657. The judgment appealed from is ...
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT