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Minnesota Supreme Court, 1935

Rand v. State

Rand v. State
Minnesota Supreme Court · Decided March 8, 1935
193 Minn. 599; 259 N.W. 556; 1935 Minn. LEXIS 1159 (Minnesota Reports)

Counsel

Harry H. Peterson, Attorney General, and Harry W. Oehler, Deputy Attorney General, for the state., Junell, Driscoll, Fletcher, Dorsey & Barker, Leland W. Scott, and Harry A. Blackmun, for respondent.

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Citation treatment has not been reviewed for this case. The notes below come from the citation graph and the Minnesota Revisor's amendment records, not from a review of how later courts treated this decision.

(as of 9/30/2026)

Last cited by a Minnesota appellate court in 1935, among the opinions in this site’s citation index.

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Rand v. State

Cases that cite this one

1 later published case cites this decision.

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Opinion of the Court

Per Curiam.

This case was argued at the same time as was In re Estate of Monfort, 193 Minn. 594, 259 N. W. 554, the opinion in which is filed herewith. The same issues were raised in each, and that case is controlling on this.

*600Iii the instant case it was stipulated that the stock of Minnesota corporations owned by the decedent g,t the time of her death was all at her domicil in the state of New Jersey, except that certain shares were at that time on deposit for safekeeping only in a vault in Minneapolis and were not pledged or otherwise made use of within the state of Minnesota. Such facts showed affirmatively that the shares had no situs for inheritance tax purposes in Minnesota. Hence the decision that the tax was erroneously paid and the executor legally entitled to a refund was correct.

Affirmed.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.