Jones v. State Tax Commission

WOLFE, Justice.

The question to be resolved in this appeal is whether or not an administrator or executor of an estate in probate may claim as deductions from the gross estate for inheritance tax purposes amounts paid by said administrator to creditors of deceased who presented no claims against the estate in the probate proceedings. The lower court ruled that such deductions could not be allowed.

Waldo Jones died intestate on June 26, 1930. His mother and only heir was appointed Administratrix of his estate on September 6, 1930. The estate was appraised for inheritance tax purposes at $38,000.…