Hutchison v. Montgomery

Does the Inheritance Tax Law, Code, sections 1259-1295, inclusive, as amended, impose a tax to be apportioned ratably among the heirs taking the real property and the distributees taking the personal property of a decedent who left no will, or is the tax imposed upon the estate to be paid out of personal property in the hands of the administrator, without right to require contribution from the heirs?

The complainants are the widow, who is the sole dis-tributee of decedent, and the administrator. The de fendants are collateral ldn who have inherited decedent’s real property. The suit is to…