Buscaglia v. Tax Court

After the death of Vicente Usera Laseda his heirs paid $31,736.18 as inheritance taxes. The Treasurer determined that a tax of $67,444.29 should have been paid. The heirs of Usera filed suit in the Tax Court praying for a declaration that they had paid the proper tax. After a trial on the merits, the majority of the Tax Court sustained the complaint. We granted the petition of the Treasurer to review this decision.

Vicente Usera Laseda was 82 years and 8 months old when he died on December 29, 1943. On April 9, 1942 he *793executed a deed making gifts to his children of the farms “La Esmeralda”…