BLUE DIAMOND POULTRY FARMS, INC. v. COMMISSIONER OF TAXATION

No. 37,393.

253 Minn. 265 (1958)

91 N.W. (2d) 595

BLUE DIAMOND POULTRY FARMS, INC. v. COMMISSIONER OF TAXATION.

Supreme Court of Minnesota.

July 25, 1958.


Attorney(s) appearing for the Case

Rosenbloom & Rosenbloom, for relator.

Miles Lord, Attorney General, and Jerome J. Sicora, Special Assistant Attorney General, for respondent.

Walter J. Wheeler, Harold M. Fredrikson, Thomas E. Holloran, and Wheeler, Fredrikson, Hoke & Larson, for Minnesota State Association of Life Underwriters, Inc., amicus curiae.


DELL, CHIEF JUSTICE.

Certiorari to review a decision of the Board of Tax Appeals sustaining the determination of the commissioner of taxation imposing an inheritance tax upon the proceeds of certain insurance policies covering the life of Engfred J. Lindblom, the decedent, owned at his death by and payable to relator.

Three policies are involved. The first was taken out by decedent February 14, 1941, in the amount of $7,000 and named relator as the beneficiary...

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