The People v. Polhemus

prepared the opinion of the court:

William B. Polhemus of Fulton county died testate May 18, 1935? thén aged about seventy-nine years. His will bearing date of April 1, 1935, was thereafter admitted to probate. By its terms, his residuary estate was divided equally between his nephews and nieces and the son of a deceased niece. Appellant is one of the nephews. The executors of the will filed a transfer tax return with the county judge showing the net taxable value of the estate received by each beneficiary. A transfer tax on the share received by each was fixed upon that return. This tax is…