Appeal from the District Court of the United States, for the Eastern District of Wisconsin.
Before ALSCHULER, EVANS, and PAGE, Circuit Judges.
Plaintiff (appellant), an heir and devisee and the assignee of the other heirs and devisees of Ferdinand Schlesinger, who died, while a resident of Milwaukee county, Wis., January 2, 1921, sued the defendant (appellee) to recover for money alleged to have been wrongfully converted.The question is whether, if there was a conversion, defendant is liable to repay not only the money converted, but also a further sum as compensation. Each party, after answer, moved for a judgment on the pleadings. Defendant's motion was allowed.
Section 72.01(3) of the Wisconsin Statutes (1921) provided that transfers, without an adequate valuable consideration, made within six years prior to death of the donor, should be construed to have been made in contemplation of death.
Schlesinger had, within six years of his death, made large transfers to his wife and children, without an adequate valuable consideration.
In advance of the determination of the estate inheritance tax by the county court, as provided by sections 72.12 and 72.15(10), estimate was made pursuant to section 72.08(3), and the following letter of tender, with the checks therein mentioned, was delivered to the county treasurer of Milwaukee county:
"Enclosed we hand you the following checks in tender of the inheritance tax upon the estate of Ferdinand Schlesinger, deceased, as computed by the executors:
Check of the Executors for 1,295.00
Mathilda Schlesinger's check for 51,462.67
A.A. Schlesinger's check for 79,042.00
H.J. Schlesinger's check for 81,126.16
Gertrude MacLaren's check for 82,812.85
The total of these checks is 295,739.58
"These checks cover not only the tax upon the estate which was left by Ferdinand Schlesinger at his death but also the taxes upon the life insurance collected by the widow and upon certain transfers of property made by the ...