Thompson v. Union & Mercantile Trust Co.

The question involved is whether a part of the Federal estate tax is to be apportioned against the widow’s dower, or the tax deducted from the gross estate before the assignment of dower; or whether the widow, as against the heirs of her deceased husband, takes dower out of the gross estate without deduction of the tax and without being required to pay a proportionate part of the tax. The solution of this question depends, first, upon the interpretation of the Federal statute imposing the tax; and next, upon the interpretation of the statutes of this State providing for widow’s dower.

The…