State v. Wiess

COMBS, Justice.

This suit by the State was filed to collect an additional inheritance tax of *23,625.74 alleged to be due by the estate of Mrs. Louisa Elizabeth Wiess, deceased. The trial court denied the State’s contention that any additional estate tax was due it, and the State has appealed.

For the purpose of this opinion, it is sufficient to say that the State seeks the additional tax by the authority of the Acts of 1933, Chapter 5A, Title 122, of Vernon’s Ann.Civ.St. art. 7144a. That act was passed by our Legislature for the express purpose of taking advantage of the Federal Statute of 1926,…