Krotter v. Hitchcock County

This is an appeal involving the value of property for inheritance tax purposes. The appellants are the heirs of Fred C. Krotter, of Hitchcock county, who died intestate in 1936, owning considerable real estate and common stock in a corporation bearing his name. The county court appointed an appraiser of the estate for inheritance tax pur*784poses. The appraiser made his report, and an order fixing the inheritance tax was made. An appeal was taken by the appellant heirs, and, upon hearing, the county court modified the appraiser’s report as to four items of property, and sustained the appraiser’s…