State v. Wanvig

The deceased, a resident of Wisconsin, left property with a gross value of $2,909,383.68. The *417executors paid a federal estate tax of $234,633.95, computed on the same property subject to tax by Wisconsin, and using the same values. They claim (and the county court allowed) the full amount of such payment as a deduction in determining the Wisconsin inheritance tax. The total administration expenses were $98,819.20. In computing the federal estate tax, the executors claimed only $58,758.41 as a deduction. Had the full amount been deducted, the federal estate tax would have been $228,184.17. The…