In Re Estate of Hayman

Given, Judge:

On this writ of error granted to a judgment of the Circuit Court of Monongalia County, there is involved a question as to the legality of an inheritance tax deficiency assessment, made by the State Tax Commissioner against the estate of Bea Hayman, the widow of France Hayman. The answer to the question raised depends on whether the estate of Bea Hayman is entitled to a deduction as to the value of certain property transferred from the estate of France Hayman, by virtue of his will, to Bea Hayman, before the imposition of a tax against her estate, France Hayman having died…