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People v. Pasfield

Supreme Court of Michigan
Apr 27, 1998
581 N.W.2d 730 (Mich. 1998)
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Summary

In People v. Pasfield, 284 Ill. 450, and People v. Northern Trust Co. 289 id. 475, this court considered the question whether the Federal estate tax should be deducted before computing the State tax, and it was there held that the Federal tax was an expense of administration and should be deducted as such before computing the State tax. The question as to the effect of Federal estate tax on real estate outside the State, however, was not before this court in those cases and none have been called to our attention where exactly this question was considered.

Summary of this case from The People v. McCormick
See 5 Summaries

Opinion

No. 109940.

Decided April 27, 1998.

Leave to Appeal Denied April 27, 1998:

Court of Appeals No. 193831.

Summaries of

People v. Pasfield

Supreme Court of Michigan
Apr 27, 1998
581 N.W.2d 730 (Mich. 1998)

In People v. Pasfield, 284 Ill. 450, and People v. Northern Trust Co. 289 id. 475, this court considered the question whether the Federal estate tax should be deducted before computing the State tax, and it was there held that the Federal tax was an expense of administration and should be deducted as such before computing the State tax. The question as to the effect of Federal estate tax on real estate outside the State, however, was not before this court in those cases and none have been called to our attention where exactly this question was considered.

Summary of this case from The People v. McCormick

In People v. Pasfield, 284 Ill. 450, it was held that the federal estate tax should be deducted before computing the Illinois state inheritance tax.

Summary of this case from Hazard v. Board of Tax Commissioners

In People v. Pasfield, 284 Ill. 450, the Supreme Court of Illinois was considering the measure of the inheritance tax under the state law of three classes of residuary legacies.

Summary of this case from Hazard v. Board of Tax Commissioners

In People v. Pasfield, 284 Ill. 450, 120 N.E. 286, and People v. Northern Trust Co., 289 Ill. 475, 124 N.E. 662, the court held only that the amount of the Federal tax to be paid should be deducted from the value of the estate before the State inheritance tax is computed, and for that purpose the Federal tax should be considered an expense of administration.

Summary of this case from In re Estate of Van Duser

In People v. Pasfield, 284 Ill. 450, the county court deducted from the gross estate, for the purpose of determining the state inheritance tax, the amount found to be due for federal estate tax.

Summary of this case from Northern Trust Co. v. Wilson
Case details for

People v. Pasfield

Case Details

Full title:PEOPLE v. PASFIELD

Court:Supreme Court of Michigan

Date published: Apr 27, 1998

Citations

581 N.W.2d 730 (Mich. 1998)
457 Mich. 859

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