Sanford v. Saunders County

Tt Avas contended on the argument of the motion for a rehearing that the recently adjudicated cases hold that, notwithstanding the fact that the widoAV of one who dies testate takes under the will and thus relinquishes dower, the yalue of her dower interest in the lands of which her husband died seized is not chargeable Avith an inheritance tax; in other words, the value of her dower interest should be deducted from the appraised Anal lie of the estate, and the inheritance tax should be computed on the remainder thereof. It would seem, from a review of the cases decided since our opinion was…