In re Estate of Vanderlip

OPINION

By WISEMAN, J.

This matter comes on to be heard on the sworn application of Eugene G. Kennedy, executor under the will of Rose Vanderlip, deceased, for an order modifying the former order of this court determining the inheritance tax on that part of the estate distributed to Arthur W. Meyer, residuary legatee and devisee under her will, and for an order for a refund of overpaid inheritance taxes.

Due notice was given to the Tax Commission, the matter was properly heard, and the facts essential to the issues are undisputed.

At the time of the decedent’s death, there was found among her…