Daum v. Inheritance Tax Commission

*211The opinion of the court was delivered by

Harvey, J.:

This is an action to recover inheritance taxes paid under protest. The trial court sustained a demurrer to plaintiffs’ petition and they have appealed.

The facts are not in controversy and are so alleged that the action may be disposed of on the demurrer. Briefly, they are as follows: Naham I. Dalton and his wife, Louise C. Dalton, owned, individually and collectively, a substantial amount of property. They had no living issue. They entered into a contract between themselves under the terms of which it was agreed that no disposition of their…