FRISBIE v. Director of Taxation

Abbott, J.:

The director of taxation appeals to this court from a judgment of the district court holding a nonresident decedent’s interest in a contract for the sale of Kansas real estate entered into by the decedent prior to her death to be personal property and therefore not subject to Kansas inheritance tax.

During her lifetime, the decedent, Goldie I. Hastings, and Ray E. Frisbie (also the appellee herein as executor of Goldie I. Hastings’ estate) entered into a real estate sales contract whereby the decedent agreed to sell and Frisbie agreed to purchase 1,120 acres of land situated in…