Milner v. McDaniel

Mr. Commissioner LEDDY

delivered the opinion of the court.

G. W. McDaniel, Sr., and his wife, Josephine, used and occupied 160 acres of land as a rural homestead. The wife died in 1918, leaving surviving her husband, one minor son eighteen years of age, and several adult children. The father and minor son continued to use and occupy the homestead until in June, 1926, when the same was partitioned between the father and children, eighty acres being set aside to the father and the same amount to the children. Thereafter the father, for a valuable consideration, sold the eighty acres set apart to…