In re Estate of Martin

The question raised in this appeal is whether the tax exemption for a spouse of a lineal descendant under the legacies and successions tax statute, RSA 86:6, II (Supp. 1983), con*691tinues when an exempted spouse remarries following the death of the lineal descendant. We hold that the tax exemption is extinguished by the remarriage.

The facts of the case are stipulated by the parties. In 1933, the plaintiff, Evelyn R. Thompson, married Kenneth Martin, the son of Mary Martin. Kenneth Martin died in 1956. In 1959, the plaintiff married William Thompson. William Thompson died in 1977. Mary Martin…