Martin v. Martin's Adm'r

Opinion of the Court by

Judge Thomas

Affirming.

The sole question presented by this appeal is whether or not the amount of what has come to be known at the Federal estate tax (Fed. Stat. Ann., 1918 Supp., Sections 201, 202, 203, 205, 207, etc.; U. S. Compiled Statutes 1918, Section 6336%b. also found in U. S. Code Annotated 1934 Ed., Section 410; present ed., 26 U. S. C. A. Int. Rev. Code, Section 810) should be borne equally by the beneficiaries as between themselves, regardless of the character of property received by them from the estate, or whether the amount of the federal demand should be…