Johnson v. Davis

McCLENDON, Chief Justice.

This is an inheritance tax case. It presents the sole, question whether a divorced former wife properly falls within Class A (Art. 7118, Vernon’s Ann.Civ.Stats.) as “wife” in assessing the state inheritance tax upon a devise to her by her divorced husband. The taxing officials assessed the tax under Class E (Art. 7122), the amount of which was paid under protest, deposited in the suspense account of the State Treasury, and suit for the excess over the amount under a Class A assessment was brought by the stated devisee and the other beneficiaries under the will against…