Estate of Evans v. Dailey

Neely, Judge:

This is an appeal by the State Tax Commissioner from an order of the Circuit Court of Ritchie County entered on May 17, 1971, which set aside appellant State Tax Commissioner’s deficiency assessment of inheritance tax on the grounds that the deficiency assessment was erroneous.

The case turns upon the proper statutory construction of Chapter 11, Article 11, Section 7, Code of West Virginia, 1931, and the application of that statute to Item V of the will of Rachel B. Evans. Item V of the will provides:

“All the rest, residue, and remainder of my property, real, personal and mixed,…