In re Estate of Barnett

Etta Y. Barnett seeks a redetermination of inheritance tax in the estate of Ledlie H. Barnett, together with a request for a refund of a portion of the tax already paid.

Mr. Barnett, in his Will, left approximately one-half of his estate to his widow and the other one-half was divided among his two children and his grandchildren; the portion to his two children and his grandchildren to be determined according to the number of children which each of his daughters had. This in order to determine their individual shares and to the grandchildren accordingly in the same manner, that is, each of his…