Estate of Paxman v. State Tax Commission

CALLISTER, Justice.

The court below entered an order approving an inheritance tax return and fixing the amount thererof. The State Tax Commission appeals from that part of the order interpreting the will of the decedent in ascertaining the amount of the estate subject to the state inheritance tax. The executrix cross-appeals from that part of the order determining the rate of tax to be imposed upon the taxable estate.

The will of the decedent was short, simple and provided:

1. I hereby give, devise and bequeath unto my beloved wife, Vivian T. Paxman, all my property and estate, both real and…