Kootz v. Tax Commission

The facts in this case are not in dispute. William Kootz died on March 23, 1933, and left a gross estate for tax purposes of $908,501.01. The amount of federal taxes paid was $31,064.78, and it is the claim of the executor that this sum should be deducted from the estate before computing the state inheritance tax. The question whether the state inheritance tax law contemplates deduction of federal estate taxes before computing the state inheritance tax was deliberately and considerately answered in the negative in Estate of Week, 169 Wis. 316, 172 N. W. 732. It is not contended by appellant…