Geary Estate

The facts appear from the following excerpts from the opinion of:

Lefever, J., Hearing Judge.

John Richard Geary died March 17, 1948, leaving a will, dated December 10, 1947. On April 6,1948, his will was duly probated and letters testamentary were granted to Henry L. Geary and Sanford D. Beecher. . . .

The third and knotty question remains for my determination, namely, does the settlement of various disputes and litigation between decedent and his former wife constitute “adequate and full consideration in money or money’s worth” to qualify for inheritance tax deduction the amount which decedent…