State v. George

PIVARNIK, Justice.

This cause comes to us on a petition to transfer filed by appellee, Elsie K. George, following an opinion and judgment unfavorable to her in the Court of Appeals. We hold that the Court of Appeals erred in its interpretation of the state inheritance tax laws, and we accordingly vacate the opinion of the Court of Appeals and affirm the judgment of the trial court.

Herman Goepp died intestate on January 13, 1974, leaving his sister, Elsie K. George, as his sole heir. The trial court allowed Mrs. George to exclude, for inheritance tax purposes, fifty percent of the value of…