In Re Estate of Fahnestock

Appellant seeks reversal of an order of the county court of Fulton county, fixing and assessing an inheritance or transfer tax in the estate of Allen L. Fahnestock, deceased. The estate consisted of personal property only and it is agreed that the net estate, from which the transfer tax is to be computed, amounts to $39,002.52.

Allen L. Fahnestock died leaving appellant, Jennie M. Fahnestock, his widow, and his sister Ida C. Lane, as his sole and only heirs-at-law. They never had children. Ida C. Lane, at the death of the testator, had three children, Frank Lane, Howard Lane and Jennie Lane…