Sloan v. Calvert

O’QUINN, Justice.

Decision in this case turns on construction and application of an inheritance tax statute limiting the periods of time within which the State may enforce its lien by suit or file suit to collect the tax without foreclosure of the lien. (V.A.T.S. Tax.-Gen. art. 14.18(D); Acts 1967, 60th Leg., p. 421, ch. 187, sec. 2)

*126The issue arises in the main because at the time of the death of the decedent the statute of limitations concerning' collection of inheritance taxes had not been enacted and no other applicable limitation was provided by statute.

Christine Warren Burke, whose estate…