State Tax Commission v. Nettleton's Exor.

Opinion op the Court by

Judge Willis—

Reversing.

The right of the state to collect an inheritance tax, is presented by this proceeding. Elizabeth Olnff Nettle- ton died testate on January 3, 1915, and her will was promptly probated in the Jefferson county court. Some small bequests were made by the will, and the jes.idue of the estate was to be used to create a trust for the purpose of providing homes for indigent persons not less than 65 years of age, residents of Louisville, and who had been members of some Methodist Episcopal Church for not less than 25 years. An executor was appointed, and…