Commonwealth ex rel. Luckett v. De Long

STANLEY, Commissioner

The appeal is from a judgment dismissing an action against the administrator of the estate of William F. DeLong and his descendants to recover $259.52, plus penalties and interest, as an inheritance tax.

In 1896 title to a 148-acre farm located in Boyle County was conveyed to De Long and his wife for their lives or to the survivor “with the remainder in fee to the children and their descendants of said William F. DeLong.” Thereafter, DeLong conveyed his interest in the property to a trustee for the use and benefit of his wife, with the remainder to his children; but this…