Legendre v. South Carolina Tax Commission

Oxnbr, Justice.

This is an appeal from an inheritance tax assessment. The question presented is whether, for the purpose of assessing the South Carolina inheritance tax, the value of an undivided one-half interest in 2157 acres of land in Berkeley County, known as Medway Plantation, should be included as a part of the gross estate of the decedent, Sidney S. Legendre. Exclusive of any interest in this plantation, the gross value of the estate was' fixed at the sum of $817,-326.04. The South Carolina Tax Commission added to this amount the sum of $86,535.00, representing one-half the value of…