Cook, Commissioner of Revenues v. Taylor. Exec.

Ed. E. McFaddiN, Justice.

This appeal concerns §§ 2 and 3 of Act 136 of 1941, known as the “Estate Tax Law of Arkansas. ’ ’ Act 294 of 1945 has no application to this case, because the rights and liabilities herein became fixed prior to the effective date of the 1945 act.

Mrs. Ross M. Taylor (wife of Pinchback Taylor I) departed this life in May, 1944. Her husband received from her estate the sum of $33,909.92, upon which amount' both the state and federal estate taxes were duly paid. Then, on June 27,1944, (about thirty days after the death of his wife) Pinchback Taylor I departed this life,…