Darsie Estate

Opinion by

Mb. Justice Allen M. Steaene,

This is an appeal from a transfer inheritance tax appraisement and assessment. The question is whether the assessment made on July 18,1928, was a final assessment, which precluded the second assessment of February 28, 1945.

Testator died May 4, 1928. By his will he left a life estate to his widow, with power to consume the principal, with remainder to collaterals. The appraisement fixed the value of the assets at $13,276.07. A direct tax of 2% was assessed in the amount of $279.74. The life tenant died June 23,1944. She had consumed but $156.65 of…