The Grangeville globe. [volume] (Grangeville, Idaho) 1907-1922, 1912-02-08
HUSBAND AND
WIFE EQUAL
Supreme Court Decides on
Community Property
Inheritance Tax.


tax upon all of the property ac
CURED through the estate of he
deceased husband, and that onl,
one-half OF such community prop
erty is liable to taxation undel
the inheritance tax law, the SUI
preme court yesterday handed
down decision of vital impor
lance in one Of the most inter
estlng cases ever heard before
that tribunal, says the Boise
Statesman.
Inasmuch as the case involved
the community rights and the
community property of husband
and wife, the decision is of vast
interest to the entire citizenry
and has been awaited with keen
anticipation by individuals and
organizations throughout the state
ever since the argument was
heard in court. Clubwomen, both
as individuals and members, have
manifested great concern in the
pending decision, many inquiries
having been received the past few
weeks from various women s
clubs of the state federation.
Judge Ailshie Is Clear.
The decision was written by
Justice Ailshie, in his character
istic, easily interpreted, definite
style and phraseology, and is
concurred in by Chief Justice
Stewart and Justice Sullivan.
The case, which was brought as
a friendly suit to test the law,
was appealed by Mrs. Kohny
from an order of the probate
court of Ada county, Judge w.
G. Dunbar refusing to settle and
allow the final accounting of the
administrative until such time
as she paid an inheritance tax
upon the one-half interest in the
community property belonging to
the wife of the deceased herself.
This appeal was taken to the dis
trict court, where the Judgment
OF the probate court was reversed
The supreme court s decision af--
firms the judgment of Judge
MacLane in the district court.
Strong Legal Talent.
Cavanah & Blake and John +.
Nugent constituted counsel for
Mrs. Kohny, and ID. C. McDou-
gall, attorney general, j. I'll. Pet
erson and O. M. Van Duyn, as
sistant attorneys general, and
Charles p. Mccarthy, former
prosecuting attorney of Ada coun-
ty, appeared in the arguments of
the case in behalf of Probate |
Judge Dunbar.
Justice Ailshie, in the decision,
says in part:
This appeal involves the con-
struction Of what is commonly
known as the inheritance tax
law. Edna r.. Kohny is the
widow Of Albert b. Kohny and
administrative of his estate. In
February, 1909, Mrs. Kohny made
and returned to the probate court
OF Ada county an appraisement
of the etsate of her deceased
husband, which showed the es-
tate to be of the value of $685.
962.70, of which sum $25, 4S5
was the separate estate of the
husband and $63,477.50 represent
ed the community estate and prop
erty of Albert B. Kohny and
Edna r. Kohny, his wife. Mrs.
Kohny offered to pay the inher-
ltance tax upon one-half of the
community property, less the
amount of her exemption under
the law, but the probate judge
refused to settle, approve and al
low her final account until she
first paid the inheritance tax up
on the whole of the community
property, less her exemption of !
$4,000. She appealed to the dis
trict court, where her contentious
were sustained, and subsequently
the case was presented to this i
court.
Property Subject to Taxes.
Among other things section
1873 of the revised codes pro-
vides that all property which /
shall pass, by will or by the in
terstate laws of this state, from /
any person who may die, seized !
or possessed of the same while !
a resident of this state, shall be :
and is subject to a tax herein !
after provided for. 1t necessar- :
lily follows from the plain word !
ing Of the statute that this tax 1
is laid upon the transfer of any !
and all property which shall !
pass by will or by the interstate
laws of this state
The vital question. then. toll