Central Trust Co. v. State Tax Commissioner

Woods, Judge:

The executors of the estate of John R. Shanklin, deceased, complain of the action of the circuit court of Kanawha county in approving as correct in every respect the state tax commissioner’s assessments against the transfer of the several bequests provided for in decedent’s will.

Shanklin died on June 13, 1933, leaving an estate, after deductions on account of indebtedness, burial costs and administration expenses, of an appraised value of $71,227.03. According to such valuation the widow receives $17,388.20; the son $35,971.10; and the three grandchildren (children of the…