Farrier v. Calvert

ARCHER, Chief Justice.

This suit was instituted by appellant to recover an inheritance tax which had been paid under protest pursuant to the provisions of Article 7057b, Vernon’s Civil Statutes. The tax was alleged to have been illegally assessed by reason of classifying a beneficiary under Class E — Article 7122, V.C.S., rather than under Class A — Article 7118, V.C.S. The case was tried without a jury. The trial court decreed that the' beneficiary had been properly classified for inheritance tax purposes under Class E of Article 7122, and rendered judgment for appellees.

Appellant bases her…