Department of Taxation v. Scherffius

Under the stipulated facts, the question posed is whether the tax is to be finally determined under sec. 72.15 (5), Stats. 1965,1 as contended by the *692state, or is subject to recomputation under sec. 72.15 (8), Stats. 1965,2 as urged by the executor.

It should be emphasized that, since the date of the testator’s death in 1965, the inheritance tax statutes have been substantially changed and the resolution of the issues in this case is precedent only for cases arising under the statutes as they then existed.

We conclude that the estate was properly valued and assessed under sec. 72.15 (5),…