In Re Estate of Peterson

This is an appeal on questions of law from a judgment of the Probate Court of Marion County overruling exceptions filed by the Tax Commissioner to a determination of the succession tax due from the devisees and legatees of one Bernhard Peterson, deceased.

On Peterson’s death he devised to his widow his undivided one-half interest in the real property where he resided, which interest was valued for tax purposes at $18,500. The balance of his estate, both real and personal, was given one half to his widow and one fourth to each of his two daughters.

In its original determination of succession tax…