Hayes v. Johnson

On report, to determine the validity of an inheritance tax assessment challenged by petition for abatement.

The facts from which the issue arises are as follows:

The late Beatrice A. Cartwright executed a will which, after the usual provision for the payment of bills and a bequest of personal property, provided:

“THIRD: I give, bequeath and devise all the rest, residue and remainder of my estate, real, personal and mixed and wherever and however the same may be situated, * * *, in equal shares unto so many of my children, the said Joseph William Cartwright, Edgar Calvin Cartwright, and Virginia…