Lindsay v. Tax Commission

Annie Louise Benjamin died March 6, 1938. Her will was admitted to probate April 6, 1938. On June 5, 1939, the federal estate tax of $496,848.91 was paid by the executors, and on July 14, 1939, the executors filed their final account and asked the county court to determine and adjudicate the inheritance tax payable by the estate. The date of hearing was October 25th. The judgment was rendered December 28, 1939. An amendment to sec. 72.01 (8), Stats, (ch. 204, Laws of 1939), became effective July 3, 1939. It .reads in part:

“Inheritance and estate taxes imposed by the government of the United…