Moorman v. Moorman

Achilles H. Moorman died intestate on July 23, 1951, leaving a Michigan gross estate of approximately $832,000. Plaintiff, the widow, and defendants, children of deceased, are the sole heirs-at-law of said deceased..

■ Plaintiff contends that the Federal estate tax ($142,800) should not be deducted from the gross estate before plaintiff’s 1/3 share, as widow, is determined. Defendants contend the Federal estate tax is a charge which should be deducted from the gross estate before the widow’s share is computed.

If plaintiff’s contention is correct she will receive $244,000 as her share of the…