Ritcher v. Commonwealth

Opinion op the Court by

Judge Carroll

Reversing.

This ease presents questions of law arising under the inheritance tax statute and comes up in this way: Edward B. Schieman died testate in Jefferson county, Kentucky, on April 10, 1910. He was childless, and by his will devised to his wife all of his personal estate and two-thirds of his real estate, and to his sister, the appellant, Mamie L. Ritcher, one-third of his real estate. His will was probated on April 18, 1910, and on that day the widow, who was nominated as executrix, qualified. The widow and Mamie L. Ritcher could not agree on a…