In Re Estate of Resseger

Haymond, Judge:

The question to be determined upon this writ of error to the final judgment of the Circuit Court of Marshall County in this proceeding is whether the provisions of Section 1(c) or the provisions of Section 1(d), Article 11, Chapter 11, Code, 1931, as amended, relate to and render taxable certain assets of the estate of Elmer Resseger, deceased, which by transfer made less than three years before the death of Elmer Resseger in Marshall County, West Virginia, on May 11, 1965, were held by Elmer Res-seger and Mary E. Resseger, his wife, as joint tenants, with the right of…