Estate of Hobbs v. Hardesty

Neely, Justice:

This is an estate tax appeal by the State Tax Commissioner from the Circuit Court of Hancock County. There are two issues upon which we must pass. The first is whether the entire federal estate tax levied upon the estate of Helen N. Hobbs should be credited against the West Virginia inheritance tax notwithstanding that part of the federal tax was attributable to property not subj ect to West Virginia inheritance tax. On this issue we agree with the tax commissioner, apportion the estate tax credit, and *241reverse the circuit court. The second issue is whether a person who is a…