Duerrwaechter v. Wisconsin Tax Commission

This is a proceeding to determine the inheritance tax on the estate of Philip G. Duerrwaechter, deceased. It presents purely a question of law.

The estate was valued at $109,076.74, and the widow of the deceased was assigned the entire estate. The county court exempted the first $25,000 from the tax, according to statute, and levied an inheritance tax on the balance of the estate at the rates designated in sec. 72.03 of the Statutes.

Sec. 72.01 of the Statutes imposes inheritance taxes on the transfer of property. Sec. 72.02 designates the rates to be applied on the transfer to the heirs,…