Schnepp v. Iowa State Tax Commission

This case reaches us as an appeal by the tax commission from an order of the trial court overruling its objections to' the discharge of the executors of the will of Florence Schnepp. The commission claimed there was a deficiency in the payment of inheritance tax. The one question to be determined is whether the inheritance tax on a contingent remainder paid before the contingencies axe resolved should be determined by the order of passing under the provisions of the will or by the probable order of passing calculated mathematically under standard mortality tables.

Testatrix’ will created a…