¶1{dissenting). As to the insurance policies taken out prior to the passage of the amendment to the inheritance tax law under, consideration in this case and which insurance policies became payable to the wife beyond any possibility of control by the husband, she surviving, I think they became her property as to him, and she thereby then acquired such a vested interest in those policies as to place it beyond the power of the legislature, by merely declaring it to be something which it is not, to make it subject to the inheritance tax.
174 Wis. 527
State v. Allis
Decided July 13, 1921
Wisconsin Supreme Court · decided 1921-07-13
S. SheRIDAN, Judge. The appeal is from an order determining the inheritance tax due upon the estate of Charles Allis, deceased. Charles Allis died July 22, 1918. At the time of his death there was insurance upon his life in the sum of $306,000 of which Sarah E. B. Allis was sole beneficiary. The estate consisted of real and pei'sonal property.
Good law ✅— No negative treatment on recordhow we know
Reversed · Decided 1921-07-13
How this case has been cited
Cited by 6 later decisions — most recently October 1976
6 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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