Elliott v. Des Moines National Bank

The decedent, Hager, died testate on January 30, 1923, leaving his surviving spouse and two daughters as his only heirs at law. We shall have no occasion to consider the provisions of the will. Sufficient to say that its net result, subject to a few legacies, was to make a statutory distribution of his property. For convenience of speech in this discussion, we shall denominate the plaintiffs administrators. On March. 6, 1923, the two daughters were so appointed, and on March 9, 1923, they gave statutory notice of their appointment. The estate was a large one. The preliminary inheritance tax…