In Re Estate of Nilson

The facts are stipulated. One James Nilson died April 20, 1921, leaving his estate to his two children, Serina and Nicholas. The net value of the share of Serina was $18,842. Under Chapter 38 of the Acts of the Thirty-ninth General Assembly, she became chargeable with a direct inheritance tax of 1 per cent on $3,842 of her share, being the excess over and above $15,000; and such tax was paid by her, or paid in her behalf. On April 21, 1922, Berina died intestate, leaving- her brother Nicholas as her only heir. As such heir, Nicholas took the entire interest of Serina in the estate of her…