Stevens Estate

Opinion by

Mr. Justice Jones,

This appeal presents a very narrow question of statutory interpretation: may the family exemption be *261deducted for inheritance tax purposes when there are no assets in the decedent’s estate but when there are assets owned in joint tenancy with someone entitled to claim the exemption?

Irene Stevens [decedent] died intestate on February 22, 1968, a resident of Crawford County. At the time of her death there were no assets in her estate; the only asset subject to inheritance tax was an undivided one-half interest in property held jointly with her son, Alton Gr. Stevens.…