In Re Estate of Mann

EvaNS, J."

The decedent was S. S. Mann, who died in Tama County in March, 1918. On and prior to December, 1905, the decedent was owner of 540 acres of farm land in Tama County. He had been a resident of Tama County and an occupant of his land for many years. On the date named, however, and for a few years prior thereto, he had been a resident of Fairhope, Alabama, — a single-tax colony, of which the decedent was president. On such date he, with two of his sons, organized a corporation, with a capital stock of $50,000, to which he conveyed his Tama County lands. Such corporation held the title…