Central Hanover Bank Trust Co. v. Martin

This is an appeal from the transfer inheritance tax levied in the estate of George W.E. Atkins, deceased, who died testate, domiciled in this state, November 9th, 1936. Tax was assessed against the transfer under his will of property valued at a little less than $200,000; also against the transfer of property passing under an inter vivos trust deed executed and delivered on May 16th, 1929; and also against transfers made to decedent's two sons under certain "refund annuity" agreements between decedent and certain respective insurance companies.

There is no dispute as to the tax on the…