Ingram v. Johnson

RodmáN, J.

The only question presented by the appeal is this: In which class, A or C, do the named legatees fall for the -purpose of determining the rate of tax to- be paid on the properties they received under Mrs. Minishls will?

The answer as to. be found by an interpretation and application of the appropriate statutes, G.S. 105-2, 3, 4, 5, and 6 to tire admitted facts.

G.S. 105-4, iso far as here pertinent, reads: “ (a) Where the person . . .' entitled to any 'beneficial interest in such property shall be the lineal issue, or lineal ancestor, or 'husband or wife of the person who died…