Tucker v. Department of Revenue, 334 Mich. 380

Summary

The Michigan Supreme Court affirmed a judgment denying Michigan inheritance tax on a decedent's beneficial interest in an Illinois real-estate trust. The court held that, despite the trust agreement's characterization of the beneficiary's interest as personal property, the interest was sufficiently an interest in land that Michigan could not constitutionally tax its transfer under the Fourteenth Amendment. The case was remanded for entry of an order consistent with that ruling.

Holdings

1. Michigan could not impose its inheritance tax on the transfer because the beneficiary's interest was an interest in Illinois land rather than taxable intangible personal property.

Questions Presented

1. Whether Michigan could impose an inheritance tax on the transfer of a Michigan decedent's beneficial interest in a trust consisting solely of Illinois real estate.
2. Whether the beneficiary's interest should be treated as an interest in land or as taxable intangible personal property under the Fourteenth Amendment.

Disposition

affirmed