Succession of Brower v. State

HARDY, Judge.

This is a companion suit to the matter of the Succession of Brower v. State, No. 8262 on the docket of this court, with which it was consolidated for purposes of trial and appeal. The material facts involved in the two cases are substantially the same and, for an exposition thereof, we refer to the opinion in the case of Succession of Brower v. State, 87 So.2d 178.

This matter presents an appeal by respondent tax collector from judgment of the trial court.

In the judgment of the district court, decreeing the heirs of decedent to be free from liability for any inheritance tax, the…