In Re Estate of Bigelow

1 Reported in 271 N.W. 459. The opinion heretofore filed herein is withdrawn, being incorrect in its statement of facts, and the following substituted in place thereof.

The state appeals from an order of the probate court of Ramsey county denying the application of the attorney general to impose an inheritance or succession tax upon "a gain of $2,822.50 on assets sold to pay expenses" of the administration of the estate of Herbert H. Bigelow, deceased. There were four residuary legatees upon whom a succession tax of $227,000 has been imposed. This, with the federal transfer tax of $211,359.25,…