In Re Plaisted Estate

The question presented in this case is whether the exemption from the State inheritance tax (RSA 86:6 (supp)) of those who take property by virtue of the antilapse statute (RSA 551:12) is to be based upon their relationship to the testator or upon that of the legatee who predeceased the testator. This question has not been decided in this state and the case law in other jurisdictions is relatively sparse. Annot. 168 A.L.R. 271. In the factual context of this case the question may be stated more specifically as whether a State inheritance tax is due the State of New Hampshire (RSA 86:6 (supp))…