Wiley v. State Department of Taxation

On this appeal the executor’s contentions relate solely to an inheritance tax of $23,316.41, which the court held was payable on the legacy to Rosa Jenkins under the residuary clause in the will of Mary E. Marshall, who' died on January 23, 1939. The will was filed on January 28, 1939, but objections were filed thereto and it was not admitted to probate until March 20, 1939. Meanwhile Rosa Jenkins died on February 10, 1939, eighteen days after the testatrix’s death and thirty-eight days prior to the admission of the will to probate. Rosa Jenkins was survived by two children, R. D. Jenkins and…