In re the Estate of Johanson

Katherine Brown Johanson died testate May 31, 1944, leaving a net estate of $104,023.21, upon which an inheritance tax was paid. The estate passed •to her surviving husband, Nils A. Johanson. There was al*493lowed an exemption of $14,567.33 upon the property which passed to him.

Nils A. Johanson died testate March 7, 1946 (less than five years after his wife’s death). Included in his estate were certain assets, of the value of $104,808, which had been received from the estate of his deceased wife, or which had been obtained in exchange therefor.

By the will of Nils A. Johanson certain bequests were…