National Bank v. State

The opinion of the court was delivered by

Wedell, J.:

This is an attempted appeal by the state inheritance tax commission from a default judgment rendered by the district court of Shawnee county on a proceeding brought to that court to review an order of the commission refusing to abate an inheritance tax.

Henry K. Brooks died, a resident of Shawnee county, on August 12,1934. Letters testamentary were issued to the National Bank of Topeka, as executor, on September 10, 1934. The Brooks estate was reported to the commission by the probate court of Shawnee county on September 21, 1935. On May 14,…