Crocker v. Riley

These are appeals from an order fixing the inheritance tax upon the transfer by will of certain property of Fannie M. Irwin, deceased. We shall first discuss the questions involved in the appeal of those who, interested in the estate, are contesting the validity of the tax imposed by such order. That appeal involves two distinct questions: (1) the validity of the imposition of a state inheritance tax of $453,854.45 upon the property bequeathed to the William G. Irwin Charity Foundation, and (2) the validity of the imposition of a tax of $7,602.27 upon a legacy of $100,000 to Charles Templeton…