In Matter of Estate of Walker

The sole issue in these three cases involves the taxation of that share of a decedent’s estate which is distributed to a surviving spouse. The dispute concerns construction and application of the statutes providing for a $50,000 exemption 1 and for the rate of inheritance taxation. 2 With all facts stipulated in all three cases, the issue of construction presented is purely one of law. 3 Put in question form, that issue is: Should the lower bracket tax provisions of the statutes involved apply to the exempt share of the estate, or should the exempt portion of the estate be subtracted from the…