Marbury v. Bouse

This case involves the construction of the will of Thomas Mackenzie, executed June 2, 1866, shortly before his death. His last surviving children, Cassandra and Catherine, died in 1945, and it became necessary to determine the amount of inheritance tax due by reason of interests in his estate, if any, passing under their wills.

The testator was a successful business man who was twice married. He had four children by his first marriage and six children by his second marriage. After the death of his first wife he remained a widower for some time, and the children born of the second marriage were…