Mauldin v. United States

OPINION

ARNOLD, District Judge.

This is an estate-tax case. The facts are not in dispute. Oseo Evans died intestate, leaving a widow and two daughters. Under the statutes of Arkansas, the widow was entitled to dower and homestead in real estate left by the decedent. Under Ark. Stats. § 62-701, it was the duty of the daughters, as heirs at law, to “lay off and assign such dower as soon as practicable . .” Failing such an assignment, the widow had a right to go to court (either Chancery or Probate) to have dower allotted. The court has power to divide the lands in some suitable fashion, to order…