In re the Transfer Tax Upon the Estate of Ulrici

Schulz, S.

This is an appeal by the widow of the decedent, individually and as executrix of his last will and testament, from an order fixing the transfer tax upon his estate. The grounds of appeal are alleged to be:(a) That the sum of $5,500, assessed by the appraiser and fixed by the order as the value of the decedent’s real property is against the evidence and without evidence to sustain it.(b) That the valuation of the good-will of a partnership of. which the decedent was a member is arbitrary, against the evidence and without evidence.

There is no evidence in the record as to the value of…