Salt Lake Telegram | 1921-04-25 | Page 14 | Decision Upholds Courts of Nevada

p- p I S ti DECISION U UPHOLDS i I COURTS OF NEVADA EVADA CoURTS v WASHINGTON 5 ASHINGTON April 25 DecIsions 25 Decisions ns of Nevada courts coutt upholding the st state te Inheritance and transfer tax law in the Miller estate case were affirmed toda today by the supreme court Suit was brought by the thc state to collect collect collect col col- col- col lect taxes imposed on the transfer of ot shares of stock from Henry Miller of San Francisco Frncisco to J. J Leroy Nickel ard and other trustees all al citizens of Nevada The transfer was as made on April 17 1910 1916 eight days dars before the thc tax tasI tax law taw went into nto effect The lower court upheld the assessment however on the ground that actual passing of th the property was IQ take place only onh on death of oC Miller which occurred in Oc Oc- Oc tober totter 1916